R. U. Delapenha & Co. v. United States

U.S. Customs Court

R. U. Delapenha & Co. v. United States

40 Cust. Ct. 597

CourtUnited States Customs Court

DecidedJune 10, 1958

DocketNo. 62062; protest 309489-K (New York)

StatusPublished

This text of 40 Cust. Ct. 597 (R. U. Delapenha & 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.

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R. U. Delapenha & Co. v. United States, 40 Cust. Ct. 597 (cusc 1958).

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Opinion

Opinion by

Wilson, J.

In accordance with stipulation of counsel that the merchandise consists of flavoring extract, containing more than 50 percent of alcohol, similar in all material respects to that the subject of R. U. Delapenha & Co. v. United States (39 Cust. Ct. 136, C. D. 1918), the merchandise was held dutiable as follows: (1) The items entered, or withdrawn from warehouse, prior to June 6, 1951, at 30 cents per pound and 10 percent ad valorem, under paragraph 24, as modified by T. D. 51802, and (2) the items entered, or withdrawn from warehouse, subsequent to said date at 30 cents per pound and 9 percent ad valorem under paragraph 24, as modified by T. D. 52739. The merchandise was also held subject to the applicable internal revenue tax due at the time of withdrawal of said merchandise.

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Opinion by

Wilson, J.

In accordance with stipulation of counsel that the merchandise consists of flavoring extract, containing more than 50 percent of alcohol, similar in all material respects to that the subject of R. U. Delapenha & Co. v. United States (39 Cust. Ct. 136, C. D. 1918), the merchandise was held dutiable as follows: (1) The items entered, or withdrawn from warehouse, prior to June 6, 1951, at 30 cents per pound and 10 percent ad valorem, under paragraph 24, as modified by T. D. 51802, and (2) the items entered, or withdrawn from warehouse, subsequent to said date at 30 cents per pound and 9 percent ad valorem under paragraph 24, as modified by T. D. 52739. The merchandise was also held subject to the applicable internal revenue tax due at the time of withdrawal of said merchandise.

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40 Cust. Ct. 597, Counsel Stack Legal Research, https://law.counselstack.com/opinion/r-u-delapenha-co-v-united-states-cusc-1958.

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