Protest 74228-K of Advance Solvents & Chemical Corp.

U.S. Customs Court

Protest 74228-K of Advance Solvents & Chemical Corp.

12 Cust. Ct. 297

CourtUnited States Customs Court

DecidedApril 20, 1944

DocketNo. 49361

StatusPublished

This text of 12 Cust. Ct. 297 (Protest 74228-K of Advance Solvents & Chemical Corp.) 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 74228-K of Advance Solvents & Chemical Corp., 12 Cust. Ct. 297 (cusc 1944).

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Opinion

Opinion by

Keefe, J.

The only question at issue appeared to be whether notice of intent to export the drums had been filed. It was fully established that the drums had been previously exported from the United States and at the time of exportation notice of intent had been filed for each of the drums. The collector was therefore directed to reliquidate the entry and make refund of duties taken on the 12 drums.

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Opinion by

Keefe, J.

The only question at issue appeared to be whether notice of intent to export the drums had been filed. It was fully established that the drums had been previously exported from the United States and at the time of exportation notice of intent had been filed for each of the drums. The collector was therefore directed to reliquidate the entry and make refund of duties taken on the 12 drums.

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Bluebook (online)

12 Cust. Ct. 297, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-74228-k-of-advance-solvents-chemical-corp-cusc-1944.