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

U.S. Customs Court

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

47 Cust. Ct. 365

United States Customs Court·Decided November 13, 1961·No. No. 66208; protest 59/27528(A) (New York)·Published

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.

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

Pincite

47 Cust. Ct. 365 (Neo-Smelting & Refining, Inc. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.