Kokusai Suisan Kaisha v. United States

U.S. Customs Court

Kokusai Suisan Kaisha v. United States

21 Cust. Ct. 226, 1948 Cust. Ct. LEXIS 726

CourtUnited States Customs Court

DecidedOctober 27, 1948

DocketNo. 52641; protest 748275-G (Los Angeles)

StatusPublished

This text of 21 Cust. Ct. 226 (Kokusai Suisan Kaisha 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

Kokusai Suisan Kaisha v. United States, 21 Cust. Ct. 226, 1948 Cust. Ct. LEXIS 726 (cusc 1948).

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Opinion

Opinion by

Mollison, J.

The appraiser’s answer to protest, received in evidence at the trial, identified the merchandise as “Kelp Meal.” Said report was made withjn the 90-day period during which that officer might review the collector’s action. While the collector’s report was not made within 90 days after the filing of the protest, the situation appeared to be the same as that which obtained at least as to certain of the protests involved in United States v. Geo. S. Bush & Co., Inc., et al. (35 C. C. P. A. 124, C. A. D. 381). In harmony with the [227]*227decision in that case, and following Centennial Flouring Mills Co. et al. v. United States (29 C. C. P. A. 264, C. A. D. 200), the claim for free entry under paragraph 1705 was sustained.

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Opinion by

Mollison, J.

The appraiser’s answer to protest, received in evidence at the trial, identified the merchandise as “Kelp Meal.” Said report was made withjn the 90-day period during which that officer might review the collector’s action. While the collector’s report was not made within 90 days after the filing of the protest, the situation appeared to be the same as that which obtained at least as to certain of the protests involved in United States v. Geo. S. Bush & Co., Inc., et al. (35 C. C. P. A. 124, C. A. D. 381). In harmony with the [227]*227decision in that case, and following Centennial Flouring Mills Co. et al. v. United States (29 C. C. P. A. 264, C. A. D. 200), the claim for free entry under paragraph 1705 was sustained.

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Bluebook (online)

21 Cust. Ct. 226, 1948 Cust. Ct. LEXIS 726, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kokusai-suisan-kaisha-v-united-states-cusc-1948.