Colin Hall Clothes, Ltd. v. United States

DISSENTING OPINION

Richardson, Judge:

All of the cases cited by the majority opinion in support of the proposition that merchandise is not considered entered, or withdrawn, for consumption until the transaction is completed by the payment of estimated duties and the issuance of a delivery permit were decided before the Customs Simplification Act of 1953, except the case of Cities Service Oil Co. v. United States, 40 Cust. Ct. 558, Abstract 61956. In the latter case, decided in 1958, the importer was contending that “in addition to other requirements, *63merchandise is not entered for consumption…