Protest 63788-K of Rice & Co.

U.S. Customs Court

Protest 63788-K of Rice & Co.

8 Cust. Ct. 437

CourtUnited States Customs Court

DecidedJanuary 9, 1942

DocketNo. 46800

StatusPublished

This text of 8 Cust. Ct. 437 (Protest 63788-K of Rice & 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.

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Protest 63788-K of Rice & Co., 8 Cust. Ct. 437 (cusc 1942).

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Opinion

Opinion by

Cline, J.

It appeared that the warehouse entry originally covered five cases of second-hand razor blade wrapping machines. Later three of these cases were extracted from the warehouse entry and entered by substitution on six months’ bond entry. In liquidating, this fact was overlooked and duties were assessed on the five cases. From the stipulation of counsel it was found that the liquidation was in error and that the warehouse entry in question should have been liquidated to cover two cases only, resulting in customs duties of $610.23. It was held that all duties in excess of that amount should be refunded.

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Opinion by

Cline, J.

It appeared that the warehouse entry originally covered five cases of second-hand razor blade wrapping machines. Later three of these cases were extracted from the warehouse entry and entered by substitution on six months’ bond entry. In liquidating, this fact was overlooked and duties were assessed on the five cases. From the stipulation of counsel it was found that the liquidation was in error and that the warehouse entry in question should have been liquidated to cover two cases only, resulting in customs duties of $610.23. It was held that all duties in excess of that amount should be refunded.

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Bluebook (online)

8 Cust. Ct. 437, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-63788-k-of-rice-co-cusc-1942.