Legal Opinion

Parrot v. United States

United States Customs Court

Decided March 6, 1951No. C. D. 1308PublishedCited by 2 opinions

1Opinion of the Court

JohNson, Judge;

The controversy in this case involves the importation of a 55-foot auxiliary schooner yacht named “Keewatin” which arrived at the port of Bar Harbor, Maine, under its own power from Newfoundland. At the trial counsel for the plaintiff submitted this action upon the protest and all the papers in the jacket.

The pro forma invoice on customs Form 138 describes the article and the value thereof, as follows:

55 foot aux. schooner yacht Keewatin_$17, 000

less American goods returned_ 4, 267

$12, 733

On said pro forma invoice there appear the imprints of a rubber stamp with the words…

2Cases cited5 opinions

  1. United States v. IrwinCourt of Appeals for the Second Circuit · 1897
  2. Denike v. United StatesCourt of Customs and Patent Appeals · 1914
  3. United States v. Auto Import Co.Court of Appeals for the Second Circuit · 1909
  4. Hillhouse v. United StatesCourt of Appeals for the Second Circuit · 1907
  5. Park & Tilford v. United StatesCourt of Customs and Patent Appeals · 1910

3Cited by2 opinions

  1. Oakville Co. v. United StatesUnited States Customs Court · 1967
  2. Old Rose Distributing Co. v. United StatesUnited States Customs Court · 1951

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