Legal Opinion

Protests 2442-K of Porto Rico Iron Works

United States Customs Court

Decided April 8, 1942No. 47058PublishedCited by 1 opinion

1Opinion of the Court

Opinion by

Keefe, J.

At the trial the secretary of the plaintiff company testified that the merchandise consisted of broken pieces of machinery purchased from sugar manufacturers in the Virgin Islands; that prior to becoming scrap the material consisted of couplings and roll shells (cylinders used to grind sugar cane); that the company had reduced the material to the condition of scrap at their sugar factory, and that iron and scrap brass imported contained no identifying •marks that would indicate the origin of the machinery from which the scrap was derived. No evidence was produced to…

2Cited by1 opinion

  1. Casal v. United StatesUnited States Customs Court · 1950

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