Roberts v. United States

U.S. Customs Court

Roberts v. United States

30 Cust. Ct. 479, 1953 Cust. Ct. LEXIS 424

CourtUnited States Customs Court

DecidedJune 10, 1953

DocketNo. 57394; protest 187407-K (New York)

StatusPublished

Cited by1 cases

This text of 30 Cust. Ct. 479 (Roberts 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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Roberts v. United States, 30 Cust. Ct. 479, 1953 Cust. Ct. LEXIS 424 (cusc 1953).

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Opinion

[480]*480Opinion by

Johnson, J.

At the trial it was stipulated that in the liquidation of the entry the merchandise was assessed with duty on the ground that the importer had hot filed a correct certificate of exportation; that a proper certificate of exportation has now been filed and that had said certificate been in the possession of the collector at the time of the review of the protest, the merchandise would have been granted free entry under paragraph 1615, supra; and that the facts are similar to those involved in Abstract 57104. In view of the concession of the collector and following the decision cited, the claim of the plaintiff was sustained.

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[480]*480Opinion by

Johnson, J.

At the trial it was stipulated that in the liquidation of the entry the merchandise was assessed with duty on the ground that the importer had hot filed a correct certificate of exportation; that a proper certificate of exportation has now been filed and that had said certificate been in the possession of the collector at the time of the review of the protest, the merchandise would have been granted free entry under paragraph 1615, supra; and that the facts are similar to those involved in Abstract 57104. In view of the concession of the collector and following the decision cited, the claim of the plaintiff was sustained.

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30 Cust. Ct. 479, 1953 Cust. Ct. LEXIS 424, Counsel Stack Legal Research, https://law.counselstack.com/opinion/roberts-v-united-states-cusc-1953.

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