Legal Opinion

Dart Export Corp. v. United States

Court of Customs and Patent Appeals

Decided February 21, 1956No. 4836PublishedCited by 15 opinions

1Opinion of the CourtJohnson, Judge

This is an appeal from the judgment of the United States Customs. Court, Second Division, entered pursuant to its decision, Abstract 58434, overruling the protests filed by appellant, Dart Export Corp.,. which were to the effect that the acceptance by the Collector of Customs of the estimated duties at the time of entry on an importation of “perlón artificial gut” constituted a decision of the collector which was conclusive on the Government after the passage of sixty days,, under section 514 of the Tariff Act of 1930, and that a liquidation made after this time period had elapsed was illegal.

2Cases cited13 opinions

  1. Ewing v. Mytinger & Casselberry, Inc.Supreme Court of the United States · 1950
  2. Buttfield v. StranahanSupreme Court of the United States · 1904
  3. Belford v. ScribnerSupreme Court of the United States · 1892
  4. Merritt v. CameronSupreme Court of the United States · 1890
  5. Davies v. MillerSupreme Court of the United States · 1889

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3Cited by15 opinions

  1. United States Shoe Corporation v. United StatesCourt of Appeals for the Federal Circuit · 1997
  2. Parkdale International v. United StatesCourt of Appeals for the Federal Circuit · 2007
  3. Travenol Laboratories, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1997
  4. Xerox Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2005
  5. LG Electronics U.S.A., Inc. v. United StatesUnited States Court of International Trade · 1997

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