Legal Opinion

Lewis v. United States

United States Customs Court

Decided June 26, 1967No. P67/220; protests 312316-K, 312317-K, and 312318-K (Laredo)Published

1Opinion of the CourtRichardson, J.

In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of peanuts; that the issues involved are similar in all material respects to those in The Best Foods, Inc. v. United States (50 Cust. Ct. 94, C.D. 2396); that said decision was the subject of United States v. The Best Foods, Inc. (51 CCPA 1, C.A.D. 827), which modified the judgment in C.D. 2396 and remanded the case for further proceedings; and that pursuant to this remand, the Customs Court entered 'its judgment order (52 Cust Ct. 234, Abstract 68229), directing the collector to…

2Cases cited1 opinion

  1. Best Foods, Inc. v. United StatesUnited States Customs Court · 1963

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