Steer v. United States

U.S. Customs Court

Steer v. United States

24 Cust. Ct. 495, 1950 Cust. Ct. LEXIS 2031

CourtUnited States Customs Court

DecidedJune 13, 1950

DocketNo. 54406; protests 146564-K and 14692-K (Philadelphia)

StatusPublished

This text of 24 Cust. Ct. 495 (Steer 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

Steer v. United States, 24 Cust. Ct. 495, 1950 Cust. Ct. LEXIS 2031 (cusc 1950).

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Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that certain analyses, part of the official papers, made in accordance with T. D. 43095 and section 8.48, Customs Regulations of 1943, established that the nondutiable moisture content of the fluorspar covered by protest 146564-K was 1.70 percent and that covered by protest 146924-K was 3.10 percent. In view of the stipulation it was held that duty was assessable upon the fluorspar covered by protest 146564-K upon the basis of the net weight of 1,120.12 tons, instead of 1,139.49 tons, and upon the merchandise covered by protest 146924-K upon the basis of the net weight of 2,188.97 tons, instead of 2,259 tons. The protests were sustained to this extent.

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Opinion by

Johnson, J.

At the trial it was stipulated that certain analyses, part of the official papers, made in accordance with T. D. 43095 and section 8.48, Customs Regulations of 1943, established that the nondutiable moisture content of the fluorspar covered by protest 146564-K was 1.70 percent and that covered by protest 146924-K was 3.10 percent. In view of the stipulation it was held that duty was assessable upon the fluorspar covered by protest 146564-K upon the basis of the net weight of 1,120.12 tons, instead of 1,139.49 tons, and upon the merchandise covered by protest 146924-K upon the basis of the net weight of 2,188.97 tons, instead of 2,259 tons. The protests were sustained to this extent.

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Bluebook (online)

24 Cust. Ct. 495, 1950 Cust. Ct. LEXIS 2031, Counsel Stack Legal Research, https://law.counselstack.com/opinion/steer-v-united-states-cusc-1950.