Smith v. United States

U.S. Customs Court

Smith v. United States

25 Cust. Ct. 226, 1950 Cust. Ct. LEXIS 91

CourtUnited States Customs Court

DecidedJune 26, 1950

DocketNo. 54466; protest 151077-K (Galveston)

StatusPublished

This text of 25 Cust. Ct. 226 (Smith 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

Smith v. United States, 25 Cust. Ct. 226, 1950 Cust. Ct. LEXIS 91 (cusc 1950).

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Opinion

Opinion by

Cline, J.

An examination of the collector’s report on protest, received in evidence, indicates that an allowance of refund of $35 in duty would have been granted if at the time of liquidation the orders of the Department of Agriculture refusing admission of the seed and the export entry had been attached to the entry. Counsel for the defendant stated that the Government recommended that allowances be made in accordance with the collector’s report. The protest was therefore sustained and judgment was rendered in favor of plaintiff directing that a refund of $35 in duty be granted.

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Opinion by

Cline, J.

An examination of the collector’s report on protest, received in evidence, indicates that an allowance of refund of $35 in duty would have been granted if at the time of liquidation the orders of the Department of Agriculture refusing admission of the seed and the export entry had been attached to the entry. Counsel for the defendant stated that the Government recommended that allowances be made in accordance with the collector’s report. The protest was therefore sustained and judgment was rendered in favor of plaintiff directing that a refund of $35 in duty be granted.

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Bluebook (online)

25 Cust. Ct. 226, 1950 Cust. Ct. LEXIS 91, Counsel Stack Legal Research, https://law.counselstack.com/opinion/smith-v-united-states-cusc-1950.