Legal Opinion

W. J. Byrnes & Co. of N. Y., Inc. v. United States

United States Customs Court

Decided August 20, 1953No. 57467; petition 6920-R (New York)Published

1Opinion of the Court

Oliver, Chief Judge:

This is a petition filed under the provisions of section 489 of the TariS Act of 1930 seeking the remission of additional duties imposed by reason of the appraised value exceeding the entered value of certain lace exported from Canada and imported at the port oí New York.

The sole witness was the vice president of the petitioner corporation, a customs brokerage firm. He stated that his experience with customs matters extended over a period of more than 30 years and that he supervised the present entry, which was prepared and filed by an entry clerk employed by petitioner.

The…

2Cases cited6 opinions

  1. Finsilver v. United StatesCourt of Customs and Patent Appeals · 1925
  2. United States v. American Metal Co.Court of Customs and Patent Appeals · 1925
  3. Vietor v. United StatesCourt of Customs and Patent Appeals · 1926
  4. Nassau Distributing Co. v. United StatesUnited States Customs Court · 1952
  5. F. W. Myers & Co. v. United StatesUnited States Customs Court · 1952

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