Legal Opinion

Winograd Bros. v. United States

United States Customs Court

Decided November 25, 1942No. C. D. 708Published

1Opinion of the Court

Tilsok, Judge;

This suit was filed by the plaintiff seeking to recover a certain sum of money alleged to have been illegally exacted as customs duties upon an importation of certain goatskins from China. Duty was levied upon the said skins at the rate of 25 per centum ad valorem under paragraph 1519 (a) of the act of 1930. The plaintiff claims the merchandise to be free of duty under paragraph 1681 of the same act. Alternative claims are made that the merchandise is properly dutiable at 10 per centum or 20 per centum ad valorem under paragraph 1558 of said act.

The respective paragraphs…

2Cases cited20 opinions

  1. United States v. CitroenSupreme Court of the United States · 1912
  2. Latimer v. United StatesSupreme Court of the United States · 1912
  3. United States v. FrankCourt of Customs and Patent Appeals · 1927
  4. United States v. Lilly & Co.Court of Customs and Patent Appeals · 1927
  5. Dwight v. MerrittSupreme Court of the United States · 1891

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