Legal Opinion

Marco Importing Co. v. United States

United States Customs Court

Decided December 11, 1941No. C. D. 569PublishedCited by 3 opinions

1Opinion of the Court

Keefe, Judge:

This is an action for the recovery of duties assessed upon certain cognac in bottles found broken upon their arrival in Chicago, the port of destination, after having been shipped from New York upon an immediate transportation entry. The collector allowed for breakage reported as having occurred upon arrival of the importing vessel at the port of New York but failed to allow for breakage happening while in transit from New York to Chicago. The plaintiff claims that an additional allowance should have been made by reason of such breakage in transit between New York and Chicago.'

At…

2Cases cited10 opinions

  1. Cunard Steamship Co. v. MellonSupreme Court of the United States · 1923
  2. Seeberger v. SchweyerSupreme Court of the United States · 1894
  3. M. H. Pulaski Co. v. United StatesCourt of Customs and Patent Appeals · 1915
  4. United States v. Estate of BoshellCourt of Customs and Patent Appeals · 1922
  5. Diana v. United StatesCourt of Customs and Patent Appeals · 1924

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3Cited by3 opinions

  1. Charles T. Smith, Inc. v. United StatesUnited States Customs Court · 1943
  2. Somerset Importers, Ltd. v. United StatesUnited States Customs Court · 1945
  3. United States v. Somerset Importers, Ltd.Court of Customs and Patent Appeals · 1946

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