Legal Opinion

A. N. Deringer, Inc. v. United States

United States Customs Court

Decided August 30, 1967No. C.D. 3101PublishedCited by 2 opinions

1Opinion of the Court

Rao, Chief Judge:

The above protest is directed against part of an importation from Canada which, according to the entry papers received in evidence without being marked, consisted in its entirety of sulky wheels, spokes and dashes, sulky tires, canvas covers for sulkies, one new complete sulky, and the refinishing of 11 sulkies of Canadian origin, exported to Canada for repairs. The importation was liquidated on June 11,1962, for customs duty purposes practically as entered by plaintiff herein. Within 2 years of the date of liquidation, the customs authorities reliquidated said entry pursuant…

2Cases cited2 opinions

  1. F. Vitelli & Son v. United StatesSupreme Court of the United States · 1919
  2. Davies v. MillerCourt of Appeals for the Second Circuit · 1898

3Cited by2 opinions

  1. United States v. Jac Natori Co.United States Court of International Trade · 1993
  2. J. C. Penney Purchasing Corp. v. United StatesUnited States Customs Court · 1976

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