Protest 793093-G of Wm. Goodacre & Sons, Ltd.

U.S. Customs Court

Protest 793093-G of Wm. Goodacre & Sons, Ltd.

7 Cust. Ct. 271

CourtUnited States Customs Court

DecidedSeptember 24, 1941

DocketNo. 46347

StatusPublished

This text of 7 Cust. Ct. 271 (Protest 793093-G of Wm. Goodacre & Sons, Ltd.) 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 793093-G of Wm. Goodacre & Sons, Ltd., 7 Cust. Ct. 271 (cusc 1941).

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Opinion

Opinion by

Kincheloe, J.

At the hearing it was conceded that the mats in question are similar in all material respects to those the subject of United States v. Penn (27 C. C. P. A. 242, C. A. D. 93) and they were found to be dutiable as claimed, but as a liquidation of duty had never in fact taken place and as there was no appraisement of the merchandise, the protest was dismissed upon motion of counsel, in view of section 514.

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Opinion by

Kincheloe, J.

At the hearing it was conceded that the mats in question are similar in all material respects to those the subject of United States v. Penn (27 C. C. P. A. 242, C. A. D. 93) and they were found to be dutiable as claimed, but as a liquidation of duty had never in fact taken place and as there was no appraisement of the merchandise, the protest was dismissed upon motion of counsel, in view of section 514.

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Bluebook (online)

7 Cust. Ct. 271, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-793093-g-of-wm-goodacre-sons-ltd-cusc-1941.