Pitt & Scott Corp. v. United States

U.S. Customs Court

Pitt & Scott Corp. v. United States

30 Cust. Ct. 452, 1953 Cust. Ct. LEXIS 351

CourtUnited States Customs Court

DecidedMay 13, 1953

DocketNo. 57321; protest 198401-K (New York)

StatusPublished

This text of 30 Cust. Ct. 452 (Pitt & Scott Corp. 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.

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Pitt & Scott Corp. v. United States, 30 Cust. Ct. 452, 1953 Cust. Ct. LEXIS 351 (cusc 1953).

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Opinion

Opinion by

Oliver, C. J.

The record disclosed that the merchandise was imported on November 30, 1950, and entered for consumption on December 1, 1950. A reduction in duty from 60 to 50 percent was made as to articles covered by paragraph 228 (a) by the Torquay Protocol to the General Agreement on Tariffs and Trade (T. D. 52739), supplemented by T. D. 52820, effective as to articles entered or withdrawn from warehouse for consumption on or after October 1, 1951. Inasmuch as the official papers indicated that the merchandise in question was imported prior to the effective date of the trade agreement under which the plaintiff apparently claims, the protest was overruled.

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Opinion by

Oliver, C. J.

The record disclosed that the merchandise was imported on November 30, 1950, and entered for consumption on December 1, 1950. A reduction in duty from 60 to 50 percent was made as to articles covered by paragraph 228 (a) by the Torquay Protocol to the General Agreement on Tariffs and Trade (T. D. 52739), supplemented by T. D. 52820, effective as to articles entered or withdrawn from warehouse for consumption on or after October 1, 1951. Inasmuch as the official papers indicated that the merchandise in question was imported prior to the effective date of the trade agreement under which the plaintiff apparently claims, the protest was overruled.

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Bluebook (online)

30 Cust. Ct. 452, 1953 Cust. Ct. LEXIS 351, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pitt-scott-corp-v-united-states-cusc-1953.