J. E. Bernard & Co., Inc. v. United States

Oliver, Chief Judge:

The factual situation in this case is embodied in a stipulation entered into by the respective parties, the pertinent parts of which are as follows:

T. S. Foulkes imported on the S/S Caronia at the Port of New York certain merchandise entered under Consumption Entry No. 704736 dated July 11, 1951. The entry was made in the name of J. E. Bernard & Co. Inc., licensed Customs House broker for the account of T. S. Foulkes. The merchandise was described on the Consular invoice as 250,000 18% Nickel Silver Temple Cores, packed in 5 cases each case containing 50,000 cores and…