Merchants Wholesale v. United States

U.S. Customs Court

Merchants Wholesale v. United States

24 Cust. Ct. 436, 1950 Cust. Ct. LEXIS 1894

CourtUnited States Customs Court

DecidedApril 25, 1950

DocketNo. 54269; protest 131462-K (Los Angeles)

StatusPublished

This text of 24 Cust. Ct. 436 (Merchants Wholesale 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

Merchants Wholesale v. United States, 24 Cust. Ct. 436, 1950 Cust. Ct. LEXIS 1894 (cusc 1950).

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Opinion

Opinion by

Johnson, J.

The entry papers disclosed that upon liquidation duty was assessed on 13,427.31 gallons of gin, and that internal revenue tax was assessed upon the basis of only 5,094 gallons. On the record presented it was held [437]*437that the importer is entitled to the refunds claimed by reason of loss of the gin in transit. In accordance with the provisions of paragraph 813, as now in force, the collector was also directed to refund all duties taken upon quantities in excess of the quantities upon which internal revenue taxes were finally assessed.

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Opinion by

Johnson, J.

The entry papers disclosed that upon liquidation duty was assessed on 13,427.31 gallons of gin, and that internal revenue tax was assessed upon the basis of only 5,094 gallons. On the record presented it was held [437]*437that the importer is entitled to the refunds claimed by reason of loss of the gin in transit. In accordance with the provisions of paragraph 813, as now in force, the collector was also directed to refund all duties taken upon quantities in excess of the quantities upon which internal revenue taxes were finally assessed.

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Bluebook (online)

24 Cust. Ct. 436, 1950 Cust. Ct. LEXIS 1894, Counsel Stack Legal Research, https://law.counselstack.com/opinion/merchants-wholesale-v-united-states-cusc-1950.