Protests 22305-K of Pacific Customs Brokerage Co.

U.S. Customs Court

Protests 22305-K of Pacific Customs Brokerage Co.

10 Cust. Ct. 364

United States Customs Court·Decided January 2, 1943·No. No. 47868·Published

Opinion

Opinion by

Walker, J.

It was stipulated thaf" the lumber in question is similar in all material respects to that the subject of Seaboard Lumber Sales Co. v. United States (5 Cust. Ct. 161, C. D. 391). In accordance therewith it was held that [365]*365the tax imposed should have been assessed on the basis of the condition in which the lumber was imported and that no addition should have been made for planing, tonguing, and/or grooving. Protests sustained to that extent.

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Opinion by

Walker, J.

It was stipulated thaf" the lumber in question is similar in all material respects to that the subject of Seaboard Lumber Sales Co. v. United States (5 Cust. Ct. 161, C. D. 391). In accordance therewith it was held that [365]*365the tax imposed should have been assessed on the basis of the condition in which the lumber was imported and that no addition should have been made for planing, tonguing, and/or grooving. Protests sustained to that extent.

Protests 22305-K of Pacific Customs Brokerage Co., 10 Cust. Ct. 364 (cusc 1943).

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10 Cust. Ct. 364 (Protests 22305-K of Pacific Customs Brokerage Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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