Protest 101835-K of Western States Importing Co.

U.S. Customs Court

Protest 101835-K of Western States Importing Co.

13 Cust. Ct. 261

CourtUnited States Customs Court

DecidedJuly 12, 1944

DocketNo. 49625

StatusPublished

This text of 13 Cust. Ct. 261 (Protest 101835-K of Western States Importing Co.) 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

Protest 101835-K of Western States Importing Co., 13 Cust. Ct. 261 (cusc 1944).

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Opinion

Opinion by

Ekwall, J.

An oral stipulation was entered into by counsel to the effect that the proper dutiable weight is 21 pounds. The claim that the liquidation is erroneous was sustained. However, the protest originally claimed 22 pounds to be the proper weight, but a line was drawn through the typewritten figures and the number 21 written alongside. As the court cannot recognize, an unauthorized alteration in the pleadings, and as the protest originally claimed 22 pounds, the court was unable to give plaintiff the benefit of a less quantity and the collector was therefore directed to take duty upon 22 pounds.

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Opinion by

Ekwall, J.

An oral stipulation was entered into by counsel to the effect that the proper dutiable weight is 21 pounds. The claim that the liquidation is erroneous was sustained. However, the protest originally claimed 22 pounds to be the proper weight, but a line was drawn through the typewritten figures and the number 21 written alongside. As the court cannot recognize, an unauthorized alteration in the pleadings, and as the protest originally claimed 22 pounds, the court was unable to give plaintiff the benefit of a less quantity and the collector was therefore directed to take duty upon 22 pounds.

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Bluebook (online)

13 Cust. Ct. 261, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-101835-k-of-western-states-importing-co-cusc-1944.