Kersten Shipping Agency, Inc. v. United States

U.S. Customs Court

Kersten Shipping Agency, Inc. v. United States

40 Cust. Ct. 507

CourtUnited States Customs Court

DecidedApril 3, 1958

DocketNo. 61772; protest 309999-K (New York)

StatusPublished

This text of 40 Cust. Ct. 507 (Kersten Shipping Agency, Inc. 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

Kersten Shipping Agency, Inc. v. United States, 40 Cust. Ct. 507 (cusc 1958).

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Opinion

Opinion by

Johnson, J.

An examination of the official papers, received in evidence at the trial, indicates that the entry was liquidated upon the basis of a net weight of 100,970 pounds for the 2,000 bags of merchandise. The collector’s letter of transmittal states that, following the surveyor’s amended return, the merchandise would now be assessed with duty on the basis of a net weight of 50 pounds per bag. On the record presented, the protest was sustained, and it was held that the merchandise is subject to duty on the basis of a net weight of 50 pounds per bag.

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Opinion by

Johnson, J.

An examination of the official papers, received in evidence at the trial, indicates that the entry was liquidated upon the basis of a net weight of 100,970 pounds for the 2,000 bags of merchandise. The collector’s letter of transmittal states that, following the surveyor’s amended return, the merchandise would now be assessed with duty on the basis of a net weight of 50 pounds per bag. On the record presented, the protest was sustained, and it was held that the merchandise is subject to duty on the basis of a net weight of 50 pounds per bag.

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Bluebook (online)

40 Cust. Ct. 507, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kersten-shipping-agency-inc-v-united-states-cusc-1958.