Lewis v. United States

U.S. Customs Court

Lewis v. United States

58 Cust. Ct. 904, 1967 Cust. Ct. LEXIS 1803

CourtUnited States Customs Court

DecidedJune 26, 1967

DocketNo. P67/220; protests 312316-K, 312317-K, and 312318-K (Laredo)

StatusPublished

This text of 58 Cust. Ct. 904 (Lewis 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

Lewis v. United States, 58 Cust. Ct. 904, 1967 Cust. Ct. LEXIS 1803 (cusc 1967).

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Opinion

Richardson, J.

In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of peanuts; that the issues involved are similar in all material respects to those in The Best Foods, Inc. v. United States (50 Cust. Ct. 94, C.D. 2396); that said decision was the subject of United States v. The Best Foods, Inc. (51 CCPA 1, C.A.D. 827), which modified the judgment in C.D. 2396 and remanded the case for further proceedings; and that pursuant to this remand, the Customs Court entered 'its judgment order (52 Cust Ct. 234, Abstract 68229), directing the collector to reliquidate the entries and refund the fee collected on 50 percent of the merchandise, the claim of the plaintiff was sustained as to 50 percent of the merchandise and dismissed as to the balance.

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Richardson, J.

In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of peanuts; that the issues involved are similar in all material respects to those in The Best Foods, Inc. v. United States (50 Cust. Ct. 94, C.D. 2396); that said decision was the subject of United States v. The Best Foods, Inc. (51 CCPA 1, C.A.D. 827), which modified the judgment in C.D. 2396 and remanded the case for further proceedings; and that pursuant to this remand, the Customs Court entered 'its judgment order (52 Cust Ct. 234, Abstract 68229), directing the collector to reliquidate the entries and refund the fee collected on 50 percent of the merchandise, the claim of the plaintiff was sustained as to 50 percent of the merchandise and dismissed as to the balance.

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Bluebook (online)

58 Cust. Ct. 904, 1967 Cust. Ct. LEXIS 1803, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lewis-v-united-states-cusc-1967.

Opinion

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