Legal Opinion

Unanue & Sons, Inc. v. United States

United States Customs Court

Decided July 5, 1950No. C. D. 1257PublishedCited by 1 opinion

1Opinion of the Court

Ekwall, Judge;

A quantity of guava paste imported from Cuba was entered at the port of New York. Plaintiff claims that. 15. cartons (consisting of. 7 cartons guava paste out of cases No. 1-120, 6 cartons of guava paste, with jelly center, out of cases No. 121-220, and 2 cartons guava shells in sirup out of cases No. 221-445) did not constitute an importation and therefore are not subject to duty under the Tariff Act of 1930. Alternatiye claims are made in the pleadings, viz, that the merchandise is prohibited and therefore not subject to duty by reason of the provisions of section 558 (a) (2)…

2Cases cited4 opinions

  1. Lawder v. StoneSupreme Court of the United States · 1902
  2. United States v. ShallusCourt of Customs and Patent Appeals · 1911
  3. United States v. PasteneCourt of Customs and Patent Appeals · 1912
  4. Wagner Bros. Feed Corp. v. United StatesUnited States Customs Court · 1939

3Cited by1 opinion

  1. Pastene & Co. v. United StatesUnited States Customs Court · 1955

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