Protest 96285-K of Arrow Mill Co.

U.S. Customs Court

Protest 96285-K of Arrow Mill Co.

15 Cust. Ct. 249

CourtUnited States Customs Court

DecidedAugust 15, 1945

DocketNo. 50408

StatusPublished

This text of 15 Cust. Ct. 249 (Protest 96285-K of Arrow Mill Co.) 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 96285-K of Arrow Mill Co., 15 Cust. Ct. 249 (cusc 1945).

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Opinion

Opinion by

Tilson, J.

During the trial counsel for the Government moved to dismiss the protest upon the ground that it was insufficient to meet the requirements of section 514, Tariff Act of 1930. Later, counsel for the defendant addressed a letter to the court to the effect that the Government would not press its- motion to dismiss the protest in view of the fact that in United States v. Mill & Mine Supply Co. (30 C. C. P. A. 128, C. A. D. 224) the appellate court held that gasoline-driven chain saws and parts were properly dutiable as claimed by the plaintiff in this case. The motion to dismiss the protests was therefore treated as abandoned. Following the ruling announced in United States v. Mill & Mine Supply Co., supra, the merchandise was held dutiable at 27)4 percent under paragraph 372, as claimed. The collector of customs was directed to refund to the importer the sum of $109.92.

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Opinion by

Tilson, J.

During the trial counsel for the Government moved to dismiss the protest upon the ground that it was insufficient to meet the requirements of section 514, Tariff Act of 1930. Later, counsel for the defendant addressed a letter to the court to the effect that the Government would not press its- motion to dismiss the protest in view of the fact that in United States v. Mill & Mine Supply Co. (30 C. C. P. A. 128, C. A. D. 224) the appellate court held that gasoline-driven chain saws and parts were properly dutiable as claimed by the plaintiff in this case. The motion to dismiss the protests was therefore treated as abandoned. Following the ruling announced in United States v. Mill & Mine Supply Co., supra, the merchandise was held dutiable at 27)4 percent under paragraph 372, as claimed. The collector of customs was directed to refund to the importer the sum of $109.92.

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Bluebook (online)

15 Cust. Ct. 249, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-96285-k-of-arrow-mill-co-cusc-1945.