Legal Opinion
Goffigon v. United States
United States Customs Court
Decided February 14, 1950No. C. D. 1212PublishedCited by 6 opinions
1Opinion of the Court
Cline, Judge:
This is a protest against the collector’s assessment of duty on lima beans imported from Cuba at 2% cents per pound under paragraph 765 of the Tariff Act of 1930, as modified by the exclusive trade agreement with Cuba, T. D. 51819. It is claimed that the merchandise should have been assessed with duty at 1% cents per pound under the said trade agreement as “other” lima beans.
The pertinent provisions of the tariff act as so modified are as follows:
Par. 765 [as modified by the exclusive trade agreement with Cuba, T. D. 51819]. Lima beans, green or unripe:
When entered during the…
2Cases cited14 opinions
- Cunard Steamship Co. v. MellonSupreme Court of the United States · 1923
- Monroe Cattle Co. v. BeckerSupreme Court of the United States · 1893
- Street v. United StatesSupreme Court of the United States · 1890
- Sherwood Bros. v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1940
- Shefer v. MagoneU.S. Circuit Court for the District of Southern New York · 1891
9 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Hawaiian Oke & Liquors, Ltd. v. United StatesUnited States Customs Court · 1952
- Thalson Co. v. United StatesUnited States Customs Court · 1952
- Mussman & Shafer, Inc. v. United StatesUnited States Customs Court · 1951
- United States v. Mussman & Shafer, Inc.Court of Customs and Patent Appeals · 1953
- Dorf International, Ltd. v. United StatesUnited States Customs Court · 1956
1 more not listed; retrieve them via the Exa API.