Morgan Cigar Co. v. United States

U.S. Customs Court

Morgan Cigar Co. v. United States

31 Cust. Ct. 285, 1953 Cust. Ct. LEXIS 1121

CourtUnited States Customs Court

DecidedNovember 5, 1953

DocketNo. 57594; protest 138237-K (Tampa)

StatusPublished

This text of 31 Cust. Ct. 285 (Morgan Cigar 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

Morgan Cigar Co. v. United States, 31 Cust. Ct. 285, 1953 Cust. Ct. LEXIS 1121 (cusc 1953).

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Opinion

Opinion by

Ekwall, J.

It was stipulated that the merchandise consists of tobacco stems and other tobacco waste and that the facts and issues relating to the refund of duty on such merchandise are the same in all material respects as those the subject of Henry Clay and Bock & Co., Ltd. v. United States (41 C. C. P. A. 45, C. A. D. 527). In accordance with stipulation of counsel and on authority of the decision cited, it was held that refund should be made on the involved merchandise at the rates and in the amounts applicable, as computed by the collector.

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Opinion by

Ekwall, J.

It was stipulated that the merchandise consists of tobacco stems and other tobacco waste and that the facts and issues relating to the refund of duty on such merchandise are the same in all material respects as those the subject of Henry Clay and Bock & Co., Ltd. v. United States (41 C. C. P. A. 45, C. A. D. 527). In accordance with stipulation of counsel and on authority of the decision cited, it was held that refund should be made on the involved merchandise at the rates and in the amounts applicable, as computed by the collector.

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Bluebook (online)

31 Cust. Ct. 285, 1953 Cust. Ct. LEXIS 1121, Counsel Stack Legal Research, https://law.counselstack.com/opinion/morgan-cigar-co-v-united-states-cusc-1953.