Silmo Chemical Corp. v. United States

U.S. Customs Court

Silmo Chemical Corp. v. United States

32 Cust. Ct. 444, 1954 Cust. Ct. LEXIS 1948

United States Customs Court·Decided March 31, 1954·No. No. 57968; protest 204994-K (New York)·Published

Opinion

Opinion by

Johnson, J.

In accordance with stipulation of counsel that if the affidavit of the ultimate consignee had been filed with the collector prior to liquidation of the entry, the 64 drums would have been returned free of duty under [445]*445paragraph 1615, supra, and the certificate of outward manifest would have been waived by the collector in view of the appraiser’s affirmative report that said 64 drums were of American origin, the claim of the plaintiff was sustained as to said drums.

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Opinion by

Johnson, J.

In accordance with stipulation of counsel that if the affidavit of the ultimate consignee had been filed with the collector prior to liquidation of the entry, the 64 drums would have been returned free of duty under [445]*445paragraph 1615, supra, and the certificate of outward manifest would have been waived by the collector in view of the appraiser’s affirmative report that said 64 drums were of American origin, the claim of the plaintiff was sustained as to said drums.

Silmo Chemical Corp. v. United States, 32 Cust. Ct. 444, 1954 Cust. Ct. LEXIS 1948 (cusc 1954).

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32 Cust. Ct. 444 (Silmo Chemical Corp. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.