Protest 97962-K of Italian Furniture Frame Corp.

U.S. Customs Court

Protest 97962-K of Italian Furniture Frame Corp.

11 Cust. Ct. 197

CourtUnited States Customs Court

DecidedJune 28, 1943

DocketNo. 48452

StatusPublished

This text of 11 Cust. Ct. 197 (Protest 97962-K of Italian Furniture Frame 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 97962-K of Italian Furniture Frame Corp., 11 Cust. Ct. 197 (cusc 1943).

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Opinion

Opinion by

Keefe, J.

At the trial the importer admitted that he did not. file an affidavit of shortage because he was of the opinion that it was not necessary as the appraiser had reported “No legs found — Parts short.” On the evidence presented it was found that the collector should have made an allowance for shortage reported by the appraiser in case 468 of the 24 armchair legs: in question under the provisions of section 499, Tariff Act of 1930. The collector was therefore directed to reliquidate accordingly.

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Opinion by

Keefe, J.

At the trial the importer admitted that he did not. file an affidavit of shortage because he was of the opinion that it was not necessary as the appraiser had reported “No legs found — Parts short.” On the evidence presented it was found that the collector should have made an allowance for shortage reported by the appraiser in case 468 of the 24 armchair legs: in question under the provisions of section 499, Tariff Act of 1930. The collector was therefore directed to reliquidate accordingly.

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Bluebook (online)

11 Cust. Ct. 197, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-97962-k-of-italian-furniture-frame-corp-cusc-1943.