Legal Opinion

Henry A. Wess, Inc. v. United States

United States Customs Court

Decided July 19, 1950No. C. D. 1259PublishedCited by 3 opinions

1Opinion of the Court

Eewall, Judge:

Claim in this case is made for allowance in duties on certain pitted cherries in brine in barrels which it is alleged were worthless at the time of importation. The collector of customs at the port of entry assessed duty thereon at the rate of 9K cents per pound under the provisions of paragraph 737 of the Tariff Act of 1930. The two importations involved consisted of 220 barrels and 200 barrels, respectively. Out of this quantity plaintiff claims that two barrels contained no brine at the time of importation and were worthless. Therefore, it is claimed duty collected on said…

2Cited by3 opinions

  1. American Distilling Co. v. United StatesUnited States Customs Court · 1954
  2. Point Four Ltd. v. United StatesUnited States Customs Court · 1977
  3. Wolf D. Barth Co. v. United StatesUnited States Customs Court · 1978

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