Wood, Niebuhr & Co. v. United States

U.S. Customs Court

Wood, Niebuhr & Co. v. United States

36 Cust. Ct. 358

United States Customs Court·Decided March 1, 1956·No. No. 59739; protest 253030-K (New York)·Published

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that the reduced rate of duty made applicable by the collector was on the assumption that the involved merchandise was withdrawn from warehouse on July 14, 1951. It appeared, however, that the merchandise was withdrawn from warehouse on August 14, 1951, at which time the proper rate of duty applicable to the merchandise in question was the rate claimed herein.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that the reduced rate of duty made applicable by the collector was on the assumption that the involved merchandise was withdrawn from warehouse on July 14, 1951. It appeared, however, that the merchandise was withdrawn from warehouse on August 14, 1951, at which time the proper rate of duty applicable to the merchandise in question was the rate claimed herein.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

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

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36 Cust. Ct. 358 (Wood, Niebuhr & Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.