Legal Opinion

Corral v. United States

United States Customs Court

Decided June 30, 1947No. C. D. 1059PublishedCited by 1 opinion

1Opinion of the Court

Cline, Judge:

This is a suit against the United States arising at the port of Los Angeles by protest against the collector’s assessment of additional duty of 10 per centum ad valorem under section 304 of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, on an importation of earthenware from Mexico, on the ground that it was not legally marked. The additional duty was assessed at the time of the original liquidation on goods valued at $243 in entry No. 1481 and on goods valued at $240 in entry No. 1454. Upon reliquidation, additional duty was assessed on goods valued…

2Cited by1 opinion

  1. Freedman & Slater, Inc. v. United StatesUnited States Customs Court · 1954

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