Protest 119965-K of Hardin

U.S. Customs Court

Protest 119965-K of Hardin

18 Cust. Ct. 139

CourtUnited States Customs Court

DecidedJanuary 3, 1947

DocketNo. 51503

StatusPublished

This text of 18 Cust. Ct. 139 (Protest 119965-K of Hardin) 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 119965-K of Hardin, 18 Cust. Ct. 139 (cusc 1947).

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Opinion

Opinion by

Keefe, J.

At the tqial it was established that a copy of the declaration of returning residents was mailed to the shipper; that when shipping same, the shipper could not find said declaration; and that the Railway Express Agency, when making entry, was not aware that the silver bowl was part of the articles purchased by residents of the United States abroad, paid the duties, and forwarded the article to the consignee. From the evidence presented it was held that the silver bowl in question was entitled to an exemption from duty under paragraph 1798 as articles acquired abroad for personal or household use. (Deanesly v. United States, 64 Treas. Dec. 422, T. D. 46698, followed.)

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Opinion by

Keefe, J.

At the tqial it was established that a copy of the declaration of returning residents was mailed to the shipper; that when shipping same, the shipper could not find said declaration; and that the Railway Express Agency, when making entry, was not aware that the silver bowl was part of the articles purchased by residents of the United States abroad, paid the duties, and forwarded the article to the consignee. From the evidence presented it was held that the silver bowl in question was entitled to an exemption from duty under paragraph 1798 as articles acquired abroad for personal or household use. (Deanesly v. United States, 64 Treas. Dec. 422, T. D. 46698, followed.)

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Bluebook (online)

18 Cust. Ct. 139, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-119965-k-of-hardin-cusc-1947.