Legal Opinion

Protest 14969-K of Ring

United States Customs Court

Decided October 11, 1940No. 44507PublishedCited by 1 opinion

1Opinion of the Court

Keefe, Judge:

In this suit the plaintiff seeks to recover certain customs duties upon behalf of Doctor Benno Kastan and Mr. Martin Kastan, his father, who entered the United States on January- 2, 1939, as immigrants. The customs duties are alleged to have been illegally assessed by the collector at New York upon 37 pieces of jewelry and articles of personal adornment at the rate of 80 percent ad valorem under paragraph 1527, act of 1930 as women’s jewelry, and upon one small loose diamond of J4 carat at 10 percent ad valorem under paragraph 1928 as precious stones.

The plaintiff claims that the…

2Cases cited1 opinion

  1. Swan & Finch Co. v. United StatesSupreme Court of the United States · 1903

3Cited by1 opinion

  1. Marshall Field & Co. v. United StatesUnited States Customs Court · 1946

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