Rohner, Gehrig & Co. v. United States

U.S. Customs Court

Rohner, Gehrig & Co. v. United States

21 Cust. Ct. 253, 1948 Cust. Ct. LEXIS 804

CourtUnited States Customs Court

DecidedDecember 8, 1948

DocketNo. 52719; protest 134342-K (New York)

StatusPublished

This text of 21 Cust. Ct. 253 (Rohner, Gehrig & 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

Rohner, Gehrig & Co. v. United States, 21 Cust. Ct. 253, 1948 Cust. Ct. LEXIS 804 (cusc 1948).

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Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the issues and facts herein are similar to those involved in United States v. Wshington State Liquor Control Board (34 C. C. P. A. 118, C. A. D. 352) and that duties were assessed' in liquidation upon 1,000 watch movements which were short at the time of unloading of the importing vessel. In accordance with stipulation and following the decision cited it was held that all duties collected upon the 1,000 watch movements in question should be refunded. The protest was sustained to this extent.

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Opinion by

Johnson, J.

At the trial it was stipulated that the issues and facts herein are similar to those involved in United States v. Wshington State Liquor Control Board (34 C. C. P. A. 118, C. A. D. 352) and that duties were assessed' in liquidation upon 1,000 watch movements which were short at the time of unloading of the importing vessel. In accordance with stipulation and following the decision cited it was held that all duties collected upon the 1,000 watch movements in question should be refunded. The protest was sustained to this extent.

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Bluebook (online)

21 Cust. Ct. 253, 1948 Cust. Ct. LEXIS 804, Counsel Stack Legal Research, https://law.counselstack.com/opinion/rohner-gehrig-co-v-united-states-cusc-1948.