Protest 946567-G of Fung Chong

U.S. Customs Court

Protest 946567-G of Fung Chong

8 Cust. Ct. 413

CourtUnited States Customs Court

DecidedDecember 17, 1941

DocketNo. 46680

StatusPublished

This text of 8 Cust. Ct. 413 (Protest 946567-G of Fung Chong) 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.

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Protest 946567-G of Fung Chong, 8 Cust. Ct. 413 (cusc 1941).

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Opinion

Opinion by

Oliver, P. J.

In accordance with stipulation of counsel and following Wing Duck v. United States (6 Cust. Ct. 133, C. D. 446) the Chinese merchandise in question was held not to be distilled spirits and therefore not subject to said internal revenue tax; apricot kernels were held dutiable at 3 cents per pound under paragraph 762, following Abstract 34104; and crude drugs were held entitled to free entry under paragraph 1669 on the authority of Abstract 44821. The protest was therefore sustained to that extent.

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Opinion by

Oliver, P. J.

In accordance with stipulation of counsel and following Wing Duck v. United States (6 Cust. Ct. 133, C. D. 446) the Chinese merchandise in question was held not to be distilled spirits and therefore not subject to said internal revenue tax; apricot kernels were held dutiable at 3 cents per pound under paragraph 762, following Abstract 34104; and crude drugs were held entitled to free entry under paragraph 1669 on the authority of Abstract 44821. The protest was therefore sustained to that extent.

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8 Cust. Ct. 413, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-946567-g-of-fung-chong-cusc-1941.

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