Saito Trading Co. v. United States

U.S. Customs Court

Saito Trading Co. v. United States

23 Cust. Ct. 214, 1949 Cust. Ct. LEXIS 1085

CourtUnited States Customs Court

DecidedNovember 29, 1949

DocketNo. 53748; protest 793208-G (Seattle)

StatusPublished

This text of 23 Cust. Ct. 214 (Saito Trading 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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Saito Trading Co. v. United States, 23 Cust. Ct. 214, 1949 Cust. Ct. LEXIS 1085 (cusc 1949).

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Opinion

Opinion by

Mollison, J.

When the case was called for trial, counsel for the plaintiff called the court’s attention to the fact that transmitted with the official papers was a so-called “Appraiser’s Report” wherein the merchandise was described as “kelp meal.” Counsel for the Government moved in evidence the collector’s letter transmitting the protest to the court. The collector likewise described the merchandise as “kelp meal.” Since both the appraiser and collector considered the imported material to be kelp meal, a form of kelp, the claim for free entry under paragraph 1705 was sustained, following Centennial Flouring Mills Co. et al. v. United States (29 C. C. P. A. 264, C. A. D. 200). United States v. Geo. S. Bush & Co., Inc., et al. (35 C. C. P. A. 124, C. A. D. 381) cited.

Cole, J., concurring.

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Opinion by

Mollison, J.

When the case was called for trial, counsel for the plaintiff called the court’s attention to the fact that transmitted with the official papers was a so-called “Appraiser’s Report” wherein the merchandise was described as “kelp meal.” Counsel for the Government moved in evidence the collector’s letter transmitting the protest to the court. The collector likewise described the merchandise as “kelp meal.” Since both the appraiser and collector considered the imported material to be kelp meal, a form of kelp, the claim for free entry under paragraph 1705 was sustained, following Centennial Flouring Mills Co. et al. v. United States (29 C. C. P. A. 264, C. A. D. 200). United States v. Geo. S. Bush & Co., Inc., et al. (35 C. C. P. A. 124, C. A. D. 381) cited.

Cole, J., concurring.

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Bluebook (online)

23 Cust. Ct. 214, 1949 Cust. Ct. LEXIS 1085, Counsel Stack Legal Research, https://law.counselstack.com/opinion/saito-trading-co-v-united-states-cusc-1949.