Keer, Maurer Co. v. United States

U.S. Customs Court

Keer, Maurer Co. v. United States

27 Cust. Ct. 306, 1951 Cust. Ct. LEXIS 1012

CourtUnited States Customs Court

DecidedAugust 30, 1951

DocketNo. 55841; protests 167471-K, etc. (Philadelphia)

StatusPublished

This text of 27 Cust. Ct. 306 (Keer, Maurer Co. 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

Keer, Maurer Co. v. United States, 27 Cust. Ct. 306, 1951 Cust. Ct. LEXIS 1012 (cusc 1951).

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Opinion

Opinion by

Ekwall, J.

It was stipulated that the appraisements of the merchandise and the liquidations of the entries were made in the same manner, under facts and circumstances the same in all material respects, as the appraisement and liquidation in The Gruen Watch Company v. United States (24 Cust. Ct. 101, C. D. 1216). In accordance with stipulation and following the cited authority the claim of the plaintiffs was sustained. It was further held that legal liquidations should be had which would form the basis for protests in which, should they so desire, the importers may litigate any questions presented by such action under section 514, Tariff Act of 1930.

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Opinion by

Ekwall, J.

It was stipulated that the appraisements of the merchandise and the liquidations of the entries were made in the same manner, under facts and circumstances the same in all material respects, as the appraisement and liquidation in The Gruen Watch Company v. United States (24 Cust. Ct. 101, C. D. 1216). In accordance with stipulation and following the cited authority the claim of the plaintiffs was sustained. It was further held that legal liquidations should be had which would form the basis for protests in which, should they so desire, the importers may litigate any questions presented by such action under section 514, Tariff Act of 1930.

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Bluebook (online)

27 Cust. Ct. 306, 1951 Cust. Ct. LEXIS 1012, Counsel Stack Legal Research, https://law.counselstack.com/opinion/keer-maurer-co-v-united-states-cusc-1951.

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