T. M. Duche & Sons, Inc. v. United States

This is an appeal from the judgment of the United States Customs Court, Third Division, C. D. 1739, overruling the protests and holding the merchandise, “bitter orange pulp,” dutiable as classified. Appellants moved to incorporate the record of a prior case involving the same merchandise, John J. Brunner Agency, Inc. v. United States, 32 Cust. Ct. 80, C. D. 1584, which motion was granted so that the evidence in that case is before this court. No appeal was taken in the Brunner case, supra (hereinafter referred to simply as the Brunner case). The lower court reached the same result in both…