Protest 89685-K of Rothschild Bros. Hat

U.S. Customs Court

Protest 89685-K of Rothschild Bros. Hat

11 Cust. Ct. 236

CourtUnited States Customs Court

DecidedAugust 6, 1943

DocketNo. 48641

StatusPublished

This text of 11 Cust. Ct. 236 (Protest 89685-K of Rothschild Bros. Hat) 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 89685-K of Rothschild Bros. Hat, 11 Cust. Ct. 236 (cusc 1943).

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Opinion

Opinion by

Cline, J.

All of the original bills in this case covering embroidered cotton gloves, wool gloves, and printed matter are embraced in a single consular invoice (No. 6449) and it was held that the consular invoice in this case is the “invoice” which Congress had in mind when it made provision for relief (section 505) when an importer abandoned to the Government 10 percent or more of the total value or quantity of merchandise in any invoice. From the record it was [237]*237found that the abandonment of merchandise to the value of $412 would not be .an abandonment of 10 percent of goods on an invoice having a total value of $7,795. It was therefore held that the collector properly rejected the plaintiff’s ■offer of abandonment of the two cases involved. • The protest was overruled.

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Opinion by

Cline, J.

All of the original bills in this case covering embroidered cotton gloves, wool gloves, and printed matter are embraced in a single consular invoice (No. 6449) and it was held that the consular invoice in this case is the “invoice” which Congress had in mind when it made provision for relief (section 505) when an importer abandoned to the Government 10 percent or more of the total value or quantity of merchandise in any invoice. From the record it was [237]*237found that the abandonment of merchandise to the value of $412 would not be .an abandonment of 10 percent of goods on an invoice having a total value of $7,795. It was therefore held that the collector properly rejected the plaintiff’s ■offer of abandonment of the two cases involved. • The protest was overruled.

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Bluebook (online)

11 Cust. Ct. 236, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-89685-k-of-rothschild-bros-hat-cusc-1943.