Stearns v. United States

U.S. Customs Court

Stearns v. United States

26 Cust. Ct. 360, 1951 Cust. Ct. LEXIS 232

CourtUnited States Customs Court

DecidedFebruary 14, 1951

DocketNo. 55240; protest 140782-K (Detroit)

StatusPublished

This text of 26 Cust. Ct. 360 (Stearns 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

Stearns v. United States, 26 Cust. Ct. 360, 1951 Cust. Ct. LEXIS 232 (cusc 1951).

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Opinion

Opinion by

Cole, J.

The undisputed facts in this case established that the beef liver extract, described on the invoice as “Hidago Concentrado 1:20 en Polvo,” is properly dutiable as alleged by plaintiff. In accordance with stipulation of counsel, received in evidence as exhibit 2, that the remainder of the merchandise in question is substantially the same as that passed upon in Roche-Organon v. United States (35 C. C. P. A. 99, C. A. D. 378), the claim at 10 percent under paragraph 34 was also sustained as to said items.

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Opinion by

Cole, J.

The undisputed facts in this case established that the beef liver extract, described on the invoice as “Hidago Concentrado 1:20 en Polvo,” is properly dutiable as alleged by plaintiff. In accordance with stipulation of counsel, received in evidence as exhibit 2, that the remainder of the merchandise in question is substantially the same as that passed upon in Roche-Organon v. United States (35 C. C. P. A. 99, C. A. D. 378), the claim at 10 percent under paragraph 34 was also sustained as to said items.

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Bluebook (online)

26 Cust. Ct. 360, 1951 Cust. Ct. LEXIS 232, Counsel Stack Legal Research, https://law.counselstack.com/opinion/stearns-v-united-states-cusc-1951.