Marine By-Products Corp. v. United States

U.S. Customs Court

Marine By-Products Corp. v. United States

26 Cust. Ct. 348, 1951 Cust. Ct. LEXIS 167

CourtUnited States Customs Court

DecidedJanuary 29, 1951

DocketNo. 55175; protests 695201-G, etc. (Seattle)

StatusPublished

This text of 26 Cust. Ct. 348 (Marine By-Products Corp. 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

Marine By-Products Corp. v. United States, 26 Cust. Ct. 348, 1951 Cust. Ct. LEXIS 167 (cusc 1951).

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Opinion

Opinion by

Mollison, J.

When the protests were called for trial counsel for the plaintiff offered in evidence the special report of the appraiser in answer to each protest. Each of the said reports and the letter of the collector transmitting each protest identified the merchandise as “kelp meal.” Since both the appraiser and the collector considered the imported substance to be kelp meal, the claim for free entry under paragraph 1705 was sustained, following Centennial Flouring Mills Co. et al. v. United States (29 C. C. P. A. 264, C. A. D. 200). United States v. Geo. S. Bush & Co., Inc., et al. (35 C. C. P. A. 124, C. A. D. 381) cited.

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Opinion by

Mollison, J.

When the protests were called for trial counsel for the plaintiff offered in evidence the special report of the appraiser in answer to each protest. Each of the said reports and the letter of the collector transmitting each protest identified the merchandise as “kelp meal.” Since both the appraiser and the collector considered the imported substance to be kelp meal, the claim for free entry under paragraph 1705 was sustained, following Centennial Flouring Mills Co. et al. v. United States (29 C. C. P. A. 264, C. A. D. 200). United States v. Geo. S. Bush & Co., Inc., et al. (35 C. C. P. A. 124, C. A. D. 381) cited.

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Bluebook (online)

26 Cust. Ct. 348, 1951 Cust. Ct. LEXIS 167, Counsel Stack Legal Research, https://law.counselstack.com/opinion/marine-by-products-corp-v-united-states-cusc-1951.