Legal Opinion

Goffigon ex rel. Account of Allen v. United States

United States Customs Court

Decided May 27, 1953No. Reap. Dec. 8229; Entry No. W-190, etcPublishedCited by 2 opinions

1Opinion of the Court

Ford, Judge:

The three appeals listed in schedule “A,” hereto attached and made a part hereof, were consolidated for the purpose of trial and decision. The merchandise consists of grated coconut in sirup which was exported from Havana, Cuba, and entered at the port of West Palm Beach, Fla.

The merchandise covered by appeal No. 165930-A was invoiced as “1000 cartons, 48/13 oz. Grated Coconut in Light Syrup, 'Ferro’ Brand; 53% coconut, 47% refined cane sugar.” This merchandise was entered at $7.90 per case, net, and was appraised at $8.40 per case, net, packed. This appeal also covers “1000…

2Cited by2 opinions

  1. Goffigon v. United StatesUnited States Customs Court · 1954
  2. Allen v. United StatesUnited States Customs Court · 1955

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