Legal Opinion

Protest 22263-K of Palomas Cattle Co.

United States Customs Court

Decided October 7, 1942No. 47624Published

1Opinion of the Court

Opinion by

Cline, J.

In view of the Presidential Proclamation (T. D. 49811) and following Burr v. United States (9 Cust. Ct. 13, C. D. 651) the court held the merchandise was properly assessed inasmuch as the importer appears to have paid duty at 1)4 cents per pound on substantially the same percentage of his importation as the court held applicable in the Burr case, supra, in which case the importation was entered on the same day as the cattle in the case at bar. The protest was therefore overruled.

2Cases cited1 opinion

  1. Burr v. United StatesUnited States Customs Court · 1942