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

7 Cust. Ct. 271
United States Customs Court·Decided September 24, 1941·No. No. 46347·Published

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

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