Protest 67212-K of Rohner, Gehrig & Co.

U.S. Customs Court

Protest 67212-K of Rohner, Gehrig & Co.

10 Cust. Ct. 397

CourtUnited States Customs Court

DecidedFebruary 15, 1943

DocketNo. 48021

StatusPublished

This text of 10 Cust. Ct. 397 (Protest 67212-K of Rohner, Gehrig & 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 67212-K of Rohner, Gehrig & Co., 10 Cust. Ct. 397 (cusc 1943).

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Opinion

Opinion by

Keefe, J.

Two reports of the collector were received in evidence at the hearing but no testimony was introduced. It appeared that the certificate of outward manifest (Form 4467) required by article 397 (3), Customs Regulations of 1937, was not furnished prior to liquidation and therefore the collector assessed duty. It is now conceded that the collector is satisfied that the goods were of domestic origin and that no drawback had been paid, and that had the 90 days not expired he would have been willing to waive the evidence of exportation under article 398. In view of all the official papers in the record and Abstract 47521 the radio equipment was held entitled to free entry under paragraph 1615 as American goods returned, as claimed.

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Opinion by

Keefe, J.

Two reports of the collector were received in evidence at the hearing but no testimony was introduced. It appeared that the certificate of outward manifest (Form 4467) required by article 397 (3), Customs Regulations of 1937, was not furnished prior to liquidation and therefore the collector assessed duty. It is now conceded that the collector is satisfied that the goods were of domestic origin and that no drawback had been paid, and that had the 90 days not expired he would have been willing to waive the evidence of exportation under article 398. In view of all the official papers in the record and Abstract 47521 the radio equipment was held entitled to free entry under paragraph 1615 as American goods returned, as claimed.

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10 Cust. Ct. 397, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-67212-k-of-rohner-gehrig-co-cusc-1943.