Neo-Smelting & Refining, Inc. v. United States

U.S. Customs Court

Neo-Smelting & Refining, Inc. v. United States

47 Cust. Ct. 365

CourtUnited States Customs Court

DecidedNovember 13, 1961

DocketNo. 66208; protest 59/27528(A) (New York)

StatusPublished

This text of 47 Cust. Ct. 365 (Neo-Smelting & Refining, Inc. 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

Neo-Smelting & Refining, Inc. v. United States, 47 Cust. Ct. 365 (cusc 1961).

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Opinion

Opinion by

Richardson, J.

It was stipulated that the collector would have liquidated the merchandise free of duty had certain information, which was subsequently supplied, been before him at the time of liquidation. An examination of the official papers, which were received in evidence, showing the involved merchandise to be a byproduct scrap which had to be remanufactured, the claim of the plaintiff was sustained.

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Opinion by

Richardson, J.

It was stipulated that the collector would have liquidated the merchandise free of duty had certain information, which was subsequently supplied, been before him at the time of liquidation. An examination of the official papers, which were received in evidence, showing the involved merchandise to be a byproduct scrap which had to be remanufactured, the claim of the plaintiff was sustained.

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Bluebook (online)

47 Cust. Ct. 365, Counsel Stack Legal Research, https://law.counselstack.com/opinion/neo-smelting-refining-inc-v-united-states-cusc-1961.