Litwin v. United States

U.S. Customs Court

Litwin v. United States

27 Cust. Ct. 324, 1951 Cust. Ct. LEXIS 1078

United States Customs Court·Decided September 25, 1951·No. No. 55907; protests 127908-K, etc. (Cleveland)·Published

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 [325] it was 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 [325] it was 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.

Litwin v. United States, 27 Cust. Ct. 324, 1951 Cust. Ct. LEXIS 1078 (cusc 1951).

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Opinion

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