Matson Navigation Co. v. United States

U.S. Customs Court

Matson Navigation Co. v. United States

21 Cust. Ct. 198, 1948 Cust. Ct. LEXIS 607

CourtUnited States Customs Court

DecidedAugust 25, 1948

DocketNo. 52522; protests 969803-G, etc. (San Francisco)

StatusPublished

This text of 21 Cust. Ct. 198 (Matson Navigation Co. 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

Matson Navigation Co. v. United States, 21 Cust. Ct. 198, 1948 Cust. Ct. LEXIS 607 (cusc 1948).

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Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that certain items contained in compilation sheets, received in evidence as collective exhibit 1, were entered as ships’ stores upon vessels of'the plaintiff company. Following the case of Matson Navigation Co. v. United States (5 Cust. Ct. 98, C. D. 377), it was held that the bottles in question are entitled to exemption from duty as ships’ supplies. The protests were sustained to this extent.

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Opinion by

Johnson, J.

At the trial it was stipulated that certain items contained in compilation sheets, received in evidence as collective exhibit 1, were entered as ships’ stores upon vessels of'the plaintiff company. Following the case of Matson Navigation Co. v. United States (5 Cust. Ct. 98, C. D. 377), it was held that the bottles in question are entitled to exemption from duty as ships’ supplies. The protests were sustained to this extent.

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Bluebook (online)

21 Cust. Ct. 198, 1948 Cust. Ct. LEXIS 607, Counsel Stack Legal Research, https://law.counselstack.com/opinion/matson-navigation-co-v-united-states-cusc-1948.

Opinion

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