R. L. Swearer Co. v. United States

U.S. Customs Court

R. L. Swearer Co. v. United States

32 Cust. Ct. 538, 1954 Cust. Ct. LEXIS 2178

CourtUnited States Customs Court

DecidedJune 17, 1954

DocketNo. 58198; protest 170362-K (Pittsburgh)

StatusPublished

This text of 32 Cust. Ct. 538 (R. L. Swearer Co. v. United States) 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

R. L. Swearer Co. v. United States, 32 Cust. Ct. 538, 1954 Cust. Ct. LEXIS 2178 (cusc 1954).

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Opinion

Opinion by

Johnson, J.

An examination of the appraiser’s reports upon the several entries indicated that from the rusty state of the machinery it was not readily identifiable as American goods. At the trial, plaintiff was unable to present proof of outward shipment in lieu of the certificate of exportation and, inasmuch as the mandatory regulations of the Secretary of the Treasury, not waived by the collector as to outward shipment, had not been fully complied with, the court was constrained to overrule the protest.

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Opinion by

Johnson, J.

An examination of the appraiser’s reports upon the several entries indicated that from the rusty state of the machinery it was not readily identifiable as American goods. At the trial, plaintiff was unable to present proof of outward shipment in lieu of the certificate of exportation and, inasmuch as the mandatory regulations of the Secretary of the Treasury, not waived by the collector as to outward shipment, had not been fully complied with, the court was constrained to overrule the protest.

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Bluebook (online)

32 Cust. Ct. 538, 1954 Cust. Ct. LEXIS 2178, Counsel Stack Legal Research, https://law.counselstack.com/opinion/r-l-swearer-co-v-united-states-cusc-1954.