Smith v. United States

U.S. Customs Court

Smith v. United States

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

Procedural entryThis page is a short order in Smith v. United States. Read the opinion of the Court — 23 Cust. Ct. 20 →

United States Customs Court·Decided June 26, 1950·No. No. 54466; protest 151077-K (Galveston)·Published

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.

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

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