Legal Opinion · Concurring in part, dissenting in part

Wo Kee v. United States

United States Customs Court

Decided February 29, 1972No. C.D. 4336Published

1Concurring in part, dissenting in part

CON’C'OKRIire IN' paut;

DISSENTING IN' PART

Richardson, Judge:

I concur in the opinion of Judge Rosenstein insofar as it concerns entries WH3192 and WH374 of protest 68/23943, and would join in any separate judgment entered under protest 68/ 23943 upon such opinion. However, I would dismiss protest 68/52885 filed against entry 37215 for prematurity by reason of the fact that in contravention of 19 U.S.C.A., section 1503(a) (section 503(a), Tariff Act of 1930, as amended by the Customs Simplification Act of 1953) liquidation of the subject entry was not made upon a final appraised value, and as…

2Cases cited1 opinion

  1. National Silver Co. v. United StatesUnited States Customs Court · 1971

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