Protest 79972-K of Tobacco Blending Corp.

U.S. Customs Court

Protest 79972-K of Tobacco Blending Corp.

13 Cust. Ct. 318

CourtUnited States Customs Court

DecidedDecember 6, 1944

DocketNo. 49837

StatusPublished

This text of 13 Cust. Ct. 318 (Protest 79972-K of Tobacco Blending 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 79972-K of Tobacco Blending Corp., 13 Cust. Ct. 318 (cusc 1944).

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Opinion

Opinion by

Walker, J.

It appeared that drawback was denied for the reason that certificates of importation, required under article 1059, Customs Regulations of 1937, when merchandise was entered at a different port from that at which drawback is claimed, were not applied for prior to entry. When the case was called for trial the president of the plaintiff corporation stated reliance had been placed by it on the customs broker. However, no effort was made to establish what was done by the broker in connection therewith. On the record presented the protest was overruled.

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Opinion by

Walker, J.

It appeared that drawback was denied for the reason that certificates of importation, required under article 1059, Customs Regulations of 1937, when merchandise was entered at a different port from that at which drawback is claimed, were not applied for prior to entry. When the case was called for trial the president of the plaintiff corporation stated reliance had been placed by it on the customs broker. However, no effort was made to establish what was done by the broker in connection therewith. On the record presented the protest was overruled.

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Bluebook (online)

13 Cust. Ct. 318, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-79972-k-of-tobacco-blending-corp-cusc-1944.