Legal Opinion

Fujimoto & Co. v. United States

United States Customs Court

Decided November 10, 1939No. C. D. 249PublishedCited by 1 opinion

1Opinion of the Court

Evans, Judge:

This is an action against the United States in which The plaintiffs seek to recover money paid as customs duties upon an importation of merchandise from Japan. The particular merchandise on which protest is filed consists of plums which the collector assessed at the rate of 2 cents per pound under the provisions of paragraph 748 of the Tariff Act of 1930. Plaintiffs claim that these plums are properly dutiable at one-half of 1 cent per pound under the same paragraph. From the evidence produced at the trial and the admission of Government counsel in his brief it is apparent that…

2Cited by1 opinion

  1. H. H. Elder & Co. v. United StatesUnited States Customs Court · 1948

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