United States v. Cowen

This is an appeal from the judgment of the ’United States Customs Court, Third Division, sustaining the claim in appellant’s protest that the merchandise is entitled to free entry.

The merchandise consisted of fifty thousand pounds of shelled peanuts which, packed in bags, were shipped, under a through bill of lading, directly from the Philippine Islands and entered at the port of Los Angeles, Calif., the entry being made April 1, 1939.

The entry appears to have been made upon a somewhat informal invoice in which it was stated that the merchandise consisted of “500 bags Shelled Peanuts, 50,000…