Protest 91822-K of Conkey

U.S. Customs Court

Protest 91822-K of Conkey

11 Cust. Ct. 217

CourtUnited States Customs Court

DecidedJuly 15, 1943

DocketNo. 48554

StatusPublished

This text of 11 Cust. Ct. 217 (Protest 91822-K of Conkey) 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 91822-K of Conkey, 11 Cust. Ct. 217 (cusc 1943).

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Opinion

[218]*218Opinion by

Cline, J.

The question is whether the merchandise was “imported and entered” on March 31, 1941, as claimed by the plaintiff, or on April 1, 1941. The party who filed the entry testified in behalf of the plaintiff and the defendant called the chief entry clerk at the port of entry, but there was nothing presented to show that the estimated duty was paid before April 1. The stamp on the face of the entry indicates it was paid on that day. From the record presented it was held that the entry was not completed on March 31. The protest was therefore overruled. Abstract 45512 cited.

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[218]*218Opinion by

Cline, J.

The question is whether the merchandise was “imported and entered” on March 31, 1941, as claimed by the plaintiff, or on April 1, 1941. The party who filed the entry testified in behalf of the plaintiff and the defendant called the chief entry clerk at the port of entry, but there was nothing presented to show that the estimated duty was paid before April 1. The stamp on the face of the entry indicates it was paid on that day. From the record presented it was held that the entry was not completed on March 31. The protest was therefore overruled. Abstract 45512 cited.

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Bluebook (online)

11 Cust. Ct. 217, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-91822-k-of-conkey-cusc-1943.