Wood, Niebuhr & Co. v. United States

U.S. Customs Court

Wood, Niebuhr & Co. v. United States

36 Cust. Ct. 358

CourtUnited States Customs Court

DecidedMarch 1, 1956

DocketNo. 59739; protest 253030-K (New York)

StatusPublished

This text of 36 Cust. Ct. 358 (Wood, Niebuhr & 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

Wood, Niebuhr & Co. v. United States, 36 Cust. Ct. 358 (cusc 1956).

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Opinion

[359]*359Opinion by

Wilson, J.

The record disclosed that the reduced rate of duty made applicable by the collector was on the assumption that the involved merchandise was withdrawn from warehouse on July 14, 1951. It appeared, however, that the merchandise was withdrawn from warehouse on August 14, 1951, at which time the proper rate of duty applicable to the merchandise in question was the rate claimed herein. On the record presented, the claim of the plaintiS was sustained.

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[359]*359Opinion by

Wilson, J.

The record disclosed that the reduced rate of duty made applicable by the collector was on the assumption that the involved merchandise was withdrawn from warehouse on July 14, 1951. It appeared, however, that the merchandise was withdrawn from warehouse on August 14, 1951, at which time the proper rate of duty applicable to the merchandise in question was the rate claimed herein. On the record presented, the claim of the plaintiS was sustained.

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Bluebook (online)

36 Cust. Ct. 358, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wood-niebuhr-co-v-united-states-cusc-1956.