Lincoln v. United States

U.S. Customs Court

Lincoln v. United States

24 Cust. Ct. 437, 1950 Cust. Ct. LEXIS 1895

CourtUnited States Customs Court

DecidedApril 25, 1950

DocketNo. 54270; protest 142608-K (Portland, Maine)

StatusPublished

This text of 24 Cust. Ct. 437 (Lincoln 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

Lincoln v. United States, 24 Cust. Ct. 437, 1950 Cust. Ct. LEXIS 1895 (cusc 1950).

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Opinion

Opinion by

Johnson, J.

At the trial the importer testified that all of the necessary certificates were produced at the time of entry, including the registry of the cattle in Canada; that the original certificate of registry of the cattle in Canada was sent to the Secretary of Agriculture, who, if satisfied, supplies the certificate; that said registry was lost and the witness had to supply duplicates thereof; and that in the meantime the entry was liquidated. The cattle were entered on November 18, 1947, and the certificate of pure breeding, received in evidence as exhibit 1, was not issued by the Department of Agriculture until February 2, 1949. The importer further testified that the cattle were still in his possession and that they had been used, and are still being used, for breeding purposes. In view of the fact that the importer had done all" in his power to comply with the law at the time of entry, it was held that the cattle are entitled to free entry under paragraph 1606, as claimed.

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Opinion by

Johnson, J.

At the trial the importer testified that all of the necessary certificates were produced at the time of entry, including the registry of the cattle in Canada; that the original certificate of registry of the cattle in Canada was sent to the Secretary of Agriculture, who, if satisfied, supplies the certificate; that said registry was lost and the witness had to supply duplicates thereof; and that in the meantime the entry was liquidated. The cattle were entered on November 18, 1947, and the certificate of pure breeding, received in evidence as exhibit 1, was not issued by the Department of Agriculture until February 2, 1949. The importer further testified that the cattle were still in his possession and that they had been used, and are still being used, for breeding purposes. In view of the fact that the importer had done all" in his power to comply with the law at the time of entry, it was held that the cattle are entitled to free entry under paragraph 1606, as claimed.

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Bluebook (online)

24 Cust. Ct. 437, 1950 Cust. Ct. LEXIS 1895, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lincoln-v-united-states-cusc-1950.