Legal Opinion
H. K. Wheeler, Inc. v. United States
United States Customs Court
Decided June 24, 1942No. C. D. 655PublishedCited by 5 opinions
1Opinion of the Court
Keefe, Judge:
The merchandise in question consists of pork products in tins, imported from Holland, entered at Los Angeles on April 8, 1939, and placed in a customs bonded warehouse. The entry was liquidated July 31, 1939, duty being assessed at 3% cents per pound under paragraph 703, act of 1930, upon the basis of 22,164 pounds, representing the invoice net weight, exclusive of the cases and tins. Withdrawal from warehouse was completed on September 6, 1939. At the time of filing the permit for withdrawal on August 23, *311939, duty was paid upon the basis of the amount determined from the…
2Cases cited3 opinions
- States v. StrausCourt of Customs and Patent Appeals · 1914
- Cassel v. United StatesU.S. Circuit Court for the District of Southern New York · 1906
- United States v. New Drinks (Ltd.)Court of Customs and Patent Appeals · 1926
3Cited by5 opinions
- Hitachi Home Electronics (America), Inc. v. United StatesUnited States Court of International Trade · 2010
- Bjelland, Lange & Co. v. United StatesUnited States Customs Court · 1949
- Esso Standard Oil Co. v. United StatesUnited States Customs Court · 1961
- Close v. United StatesUnited States Customs Court · 1961
- Hitachi Home Elecs. (America), Inc. v. United StatesUnited States Court of International Trade · 2010