V. P. Roberts & Co. v. United States

U.S. Customs Court

V. P. Roberts & Co. v. United States

23 Cust. Ct. 178, 1949 Cust. Ct. LEXIS 923

CourtUnited States Customs Court

DecidedSeptember 27, 1949

DocketNo. 53586; protest 113945-K (Boston)

StatusPublished

Cited by2 cases

This text of 23 Cust. Ct. 178 (V. P. Roberts & 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

V. P. Roberts & Co. v. United States, 23 Cust. Ct. 178, 1949 Cust. Ct. LEXIS 923 (cusc 1949).

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Opinion

Opinion by

Cole, J.

At the trial it was conceded that the facts concerning the collector’s final ascertainment and liquidation of duties against the transferee, plaintiff herein, are the same in all material respects as the facts in United States v. V. P. Roberts & Co. (34 C. C. P. A. 135, C. A. D. 356). In that case it was held that a transferee, having acquired imported merchandise pursuant to the provisions of section 557, as amended by the Customs Administrative Act of 1938 (19 U. S. C. § 1557), is vested with all statutory privileges and considerations, attendant with the right to file a protest, as those held by the original importer, and that the time for such transferee to file a protest does not begin to run until exact duty liability on the transferred merchandise has been determined. An examination of the official papers disclosing that the protest was filed within 60 days after the collector’s decision, the final ascertainment of duties on the transferred merchandise, the protest in question was held timely. In accordance with stipulation that the merchandise consists of wools, not sorted, the claim at 34 cents per pound under paragraph 1102 (b) was sustained.

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Opinion by

Cole, J.

At the trial it was conceded that the facts concerning the collector’s final ascertainment and liquidation of duties against the transferee, plaintiff herein, are the same in all material respects as the facts in United States v. V. P. Roberts & Co. (34 C. C. P. A. 135, C. A. D. 356). In that case it was held that a transferee, having acquired imported merchandise pursuant to the provisions of section 557, as amended by the Customs Administrative Act of 1938 (19 U. S. C. § 1557), is vested with all statutory privileges and considerations, attendant with the right to file a protest, as those held by the original importer, and that the time for such transferee to file a protest does not begin to run until exact duty liability on the transferred merchandise has been determined. An examination of the official papers disclosing that the protest was filed within 60 days after the collector’s decision, the final ascertainment of duties on the transferred merchandise, the protest in question was held timely. In accordance with stipulation that the merchandise consists of wools, not sorted, the claim at 34 cents per pound under paragraph 1102 (b) was sustained.

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Bluebook (online)

23 Cust. Ct. 178, 1949 Cust. Ct. LEXIS 923, Counsel Stack Legal Research, https://law.counselstack.com/opinion/v-p-roberts-co-v-united-states-cusc-1949.

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