Wessel, Duval & Co. v. United States

U.S. Customs Court

Wessel, Duval & Co. v. United States

28 Cust. Ct. 398, 1952 Cust. Ct. LEXIS 225

CourtUnited States Customs Court

DecidedFebruary 13, 1952

DocketNo. 56385; protest 176058-K (New York)

StatusPublished

This text of 28 Cust. Ct. 398 (Wessel, Duval & 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

Wessel, Duval & Co. v. United States, 28 Cust. Ct. 398, 1952 Cust. Ct. LEXIS 225 (cusc 1952).

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Opinion

Opinion by

Johnson, J.

It was stipulated that the merchandise, which was assessed on the basis of 182.37 long tons net weight, consists of 4,120 bags of dried beet pulp; that each bag contains 90 pounds net weight; and that there were, in fact, only 165.54 long tons net weight of said merchandise, as entered by the importer. In view of the stipulation it was held that duty was assessable upon the basis of 165.54 long tons, and the collector was directed to refund all duty taken in excess thereof.

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Opinion by

Johnson, J.

It was stipulated that the merchandise, which was assessed on the basis of 182.37 long tons net weight, consists of 4,120 bags of dried beet pulp; that each bag contains 90 pounds net weight; and that there were, in fact, only 165.54 long tons net weight of said merchandise, as entered by the importer. In view of the stipulation it was held that duty was assessable upon the basis of 165.54 long tons, and the collector was directed to refund all duty taken in excess thereof.

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Bluebook (online)

28 Cust. Ct. 398, 1952 Cust. Ct. LEXIS 225, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wessel-duval-co-v-united-states-cusc-1952.