Westfeldt Bros. v. United States

JOHNSON, Judge;

The merchandise involved in this case consists of a main altar and parts, a communion rail, 2 side altars, 14 stations of the cross, statuary, woodenware, and candelabra, imported from Italy in January and February 1949. It arrived in three shipments and was covered by three separate entries, each in the name of West-feldt Brothers, as importer of record, for the account of Bernardini Studios. According to the declarations of the nominal consignee, Bernardini Studios is the actual owner for customs purposes. The merchandise was entered free of duty under paragraph 1774 of the…