Legal Opinion

Nanco, Inc. v. United States

United States Customs Court

Decided September 16, 1959No. 63355; protest 236807-K (Los Angeles)PublishedCited by 1 opinion

1Opinion of the Court

Johnson, Judge:

In the protest involved in this case it is claimed:

Your assessment of duty at 55% ad valorem under Paragraph 1527 of the Tariff Act of 1930 as amended, upon a value of $313, is excessive in that you have failed to make full allowance for entry free of duty under Paragraph 1615 of the Tariff Act of 1930 as amended of merchandise of American manufacture or production returned to the United States without having been advanced in value or improved in condition, and without any drawback, bounty or allowance having been paid upon the exportation thereof; or, in the alternative, that…

2Cases cited3 opinions

  1. Heemsoth Kerner Corp. v. United StatesUnited States Customs Court · 1953
  2. Nanco, Inc. v. United StatesUnited States Customs Court · 1958
  3. Malhame v. United StatesUnited States Customs Court · 1957

3Cited by1 opinion

  1. Nanco, Inc. v. United StatesUnited States Customs Court · 1961

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