Protests 27204-K of Geldmacher

U.S. Customs Court

Protests 27204-K of Geldmacher

8 Cust. Ct. 470

CourtUnited States Customs Court

DecidedFebruary 19, 1942

DocketNo. 46967

StatusPublished

This text of 8 Cust. Ct. 470 (Protests 27204-K of Geldmacher) 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

Protests 27204-K of Geldmacher, 8 Cust. Ct. 470 (cusc 1942).

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Opinion

Opinion by

Dallinger, J.

In this case testimony was taken at the hearing and samples admitted in evidence. It was stipulated between counsel that the articles in question were not plated. At the second hearing a motion was made to reopen the case, which motion was granted. It was then stipulated to consolidate some other protests With the instant protests, and further stipulated that certain of the items in question consist of laboratory instruments wholly or in chief value of metal, not plated with gold, silver, or platinum, and that the protests be abandoned as to all other items. Motion was also made by the government to strike out a portion of the evidence having to do with the use of the merchandise, which motion was granted. On the record presented it was held that certain of the items are dutiable as laboratory instruments at 40 percent under paragraph 360 in accordance with stipulation of counsel. Protests sustained in part.

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Opinion by

Dallinger, J.

In this case testimony was taken at the hearing and samples admitted in evidence. It was stipulated between counsel that the articles in question were not plated. At the second hearing a motion was made to reopen the case, which motion was granted. It was then stipulated to consolidate some other protests With the instant protests, and further stipulated that certain of the items in question consist of laboratory instruments wholly or in chief value of metal, not plated with gold, silver, or platinum, and that the protests be abandoned as to all other items. Motion was also made by the government to strike out a portion of the evidence having to do with the use of the merchandise, which motion was granted. On the record presented it was held that certain of the items are dutiable as laboratory instruments at 40 percent under paragraph 360 in accordance with stipulation of counsel. Protests sustained in part.

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Bluebook (online)

8 Cust. Ct. 470, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-27204-k-of-geldmacher-cusc-1942.