Legal Opinion

United States v. Judson Freight Forwarding Co.

District Court, S.D. New York

Decided July 6, 1933PublishedCited by 2 opinions

1Opinion of the Court

BONDY, District Judge.

The only question presented by this motion is one of law, and is whether the government may, after a' sale pursuant to section 559 of the Tariff Act of 1922 (19 USCA § 459) or the similar provision of the Tariff Act of 1930, § 559 (19 USCA § 1559), bring an action against the- importer for any remaining deficit. Such a suit is expressly authorized by article 935 of the Customs Regulations of 1923 (art. 1004, Customs Regulations of 1931). A similar regulation has been in force under successive re-enactments of a similar statutory provision.

Defendant’s contention that the…

2Cases cited2 opinions

  1. American Express Co. v. IndianaSupreme Court of the United States · 1897
  2. Anglo-California Bank, Ltd. v. Secretary of TreasuryCourt of Appeals for the Ninth Circuit · 1896

3Cited by2 opinions

  1. United States v. McKetrickDistrict Court, S.D. New York · 1934
  2. Martino, Inc. v. United StatesUnited States Customs Court · 1944

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