Texas Co. v. United States

U.S. Customs Court

Texas Co. v. United States

31 Cust. Ct. 237, 1953 Cust. Ct. LEXIS 986

CourtUnited States Customs Court

DecidedAugust 12, 1953

DocketNo. 57459; protest 178356-K (Providence)

StatusPublished

This text of 31 Cust. Ct. 237 (Texas Co. 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

Texas Co. v. United States, 31 Cust. Ct. 237, 1953 Cust. Ct. LEXIS 986 (cusc 1953).

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Opinion

[238]*238Opinion by

Ekwall, J.

It was stipulated that the merchandise consists of fuel oil derived from petroleum and that the facts and issue herein are the same in all material respects as those in Esso Standard Oil Company v. United States (30 Cust. Ct. 111, C. D. 1506). In the cited case it was held that a liquidator’s failure to withhold liquidation upon certain quota merchandise and his liquidation without allowance for the reduction granted under the quota constituted a clerical error and that the collector’s refusal to reliquidate upon demand duly made by the importer was in error. In view of the agreement of counsel and following the cited case, the claim of the plaintiff was sustained.

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[238]*238Opinion by

Ekwall, J.

It was stipulated that the merchandise consists of fuel oil derived from petroleum and that the facts and issue herein are the same in all material respects as those in Esso Standard Oil Company v. United States (30 Cust. Ct. 111, C. D. 1506). In the cited case it was held that a liquidator’s failure to withhold liquidation upon certain quota merchandise and his liquidation without allowance for the reduction granted under the quota constituted a clerical error and that the collector’s refusal to reliquidate upon demand duly made by the importer was in error. In view of the agreement of counsel and following the cited case, the claim of the plaintiff was sustained.

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Bluebook (online)

31 Cust. Ct. 237, 1953 Cust. Ct. LEXIS 986, Counsel Stack Legal Research, https://law.counselstack.com/opinion/texas-co-v-united-states-cusc-1953.

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