Legal Opinion

Caldwell Shipping Co. v. United States

United States Customs Court

Decided November 16, 1964No. 68890; protest 60/31168 (Jacksonville (Tampa))Published

1Opinion of the Court

Donlon, Judge:

This litigation has to do with duty which was assessed by the collector at Jacksonville, Ela., on repairs that had been made abroad to the American vessel “Wang Dispatcher.”

The official papers were not offered in evidence, nor was any testimony taken on trial in Jacksonville. The case was submitted upon a so-called “Petition for Remission,” signed by Caldwell Shipping Company, the plaintiff herein, by its president, and by plaintiff’s attorneys. This “petition” is not a verified instrument, nor was it offered into evidence. It is stamped “Received Port of Jacksonville Feb. 18,…

2Cases cited2 opinions

  1. Yee Chong Lung & Co. v. United StatesCourt of Customs and Patent Appeals · 1922
  2. United States v. Maine Central Railway Co.Court of Customs and Patent Appeals · 1919

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