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

United States Customs Court·Decided August 25, 1948·No. No. 52522; protests 969803-G, etc. (San Francisco)·Published

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.

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

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21 Cust. Ct. 198 (Matson Navigation Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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