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

CourtUnited States Customs Court

DecidedMarch 31, 1954

DocketNo. 57968; protest 204994-K (New York)

StatusPublished

This text of 32 Cust. Ct. 444 (Silmo Chemical Corp. 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

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

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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.

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Bluebook (online)

32 Cust. Ct. 444, 1954 Cust. Ct. LEXIS 1948, Counsel Stack Legal Research, https://law.counselstack.com/opinion/silmo-chemical-corp-v-united-states-cusc-1954.