Judson Sheldon Division National Carloading Corp. v. United States

U.S. Customs Court

Judson Sheldon Division National Carloading Corp. v. United States

36 Cust. Ct. 357

CourtUnited States Customs Court

DecidedFebruary 23, 1956

DocketNo. 59735; protest 230865-K (New York)

StatusPublished

This text of 36 Cust. Ct. 357 (Judson Sheldon Division National Carloading Corp. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Judson Sheldon Division National Carloading Corp. v. United States, 36 Cust. Ct. 357 (cusc 1956).

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Opinion

Opinion by

Johnson, J.

It was stipulated that if the affidavit of American manufacture, attached to the entry papers, had been filed prior to the liquidation of the entry or the expiration of the collector’s review period, the certificate of exportation would have been waived and the entry liquidated free of duty under paragraph 1615, supra. On the record presented, and following Abstracts 47521, 53865, and 57731, the claim of the plaintiff was sustained.

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Opinion by

Johnson, J.

It was stipulated that if the affidavit of American manufacture, attached to the entry papers, had been filed prior to the liquidation of the entry or the expiration of the collector’s review period, the certificate of exportation would have been waived and the entry liquidated free of duty under paragraph 1615, supra. On the record presented, and following Abstracts 47521, 53865, and 57731, the claim of the plaintiff was sustained.

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Bluebook (online)

36 Cust. Ct. 357, Counsel Stack Legal Research, https://law.counselstack.com/opinion/judson-sheldon-division-national-carloading-corp-v-united-states-cusc-1956.