Legal Opinion

Premier Doll Accessories, Inc. v. United States

United States Customs Court

Decided October 16, 1961No. 66148; protest 60/21716 (A) (New York)Published

1Opinion of the Court

Donlon, Judge:

The issue is whether certain playing cards, returned to the public stores on the collector’s requisition after delivery to the importer on the pier, were lawfully abandoned so as to authorize allowance for duties thereon. Plaintiff claims abandonment. Defendant denies it.

It is represented -to the court -that plaintiff, a corporation, is the successor to Premier Doll Accessories Co-., a partnership. The latter imported from Japan on February 26, 1959, certain merchandise. It was entered for consumption. The official papers, including the entry documents, were offered into…

2Cases cited1 opinion

  1. Tapscott's H. A. Gogarty, Inc. v. United StatesUnited States Customs Court · 1953

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