W. J. Byrnes & Co. v. United States

U.S. Customs Court

W. J. Byrnes & Co. v. United States

34 Cust. Ct. 352

CourtUnited States Customs Court

DecidedApril 21, 1955

DocketNo. 59001; protest 233694-K (New York)

StatusPublished

This text of 34 Cust. Ct. 352 (W. J. Byrnes & 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

W. J. Byrnes & Co. v. United States, 34 Cust. Ct. 352 (cusc 1955).

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Opinion

Opinion by

Johnson, J.

It was stipulated that the merchandise consists of ingots of aluminum which were assessed at tyi cents per pound under paragraph 374 on a net weight of 681,449 pounds; that said merchandise had a net weight of 662,333 pounds; and that if the collector’s review period as provided' in section 515, had not expired, the entry would have been reliquidated on a net weight of 662,333 pounds. In view of the stipulation, the claim of the plaintiff was sustained, and the collector was directed to reliquidate, assessing duty on the basis of a net weight of 662,333 pounds.

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Opinion by

Johnson, J.

It was stipulated that the merchandise consists of ingots of aluminum which were assessed at tyi cents per pound under paragraph 374 on a net weight of 681,449 pounds; that said merchandise had a net weight of 662,333 pounds; and that if the collector’s review period as provided' in section 515, had not expired, the entry would have been reliquidated on a net weight of 662,333 pounds. In view of the stipulation, the claim of the plaintiff was sustained, and the collector was directed to reliquidate, assessing duty on the basis of a net weight of 662,333 pounds.

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Bluebook (online)

34 Cust. Ct. 352, Counsel Stack Legal Research, https://law.counselstack.com/opinion/w-j-byrnes-co-v-united-states-cusc-1955.