Legal Opinion

Harrison Corp. v. United States

United States Customs Court

Decided November 20, 1940No. C. D. 401PublishedCited by 1 opinion

1Opinion of the Court

CliNE, Judge:

This is a suit against the United States in which the plaintiff protests against the action of the collector in assessing duty on imported merchandise, giving as reasons for the protest the refusal of the collector to permit the importer to abandon or destroy merchandise entered as one cask of sherry wine. The pertinent parts of the protest read as follows:

The Collector of Customs, Port of San Francisco

Sir: Protest is hereby made against your liquidation or your decision assessing, imposing or collecting duty, fees, or other exactions, or excluding any merchandise from entry or…

2Cases cited2 opinions

  1. United States v. ShallusCourt of Customs and Patent Appeals · 1911
  2. Casazza v. United StatesCourt of Customs and Patent Appeals · 1926

3Cited by1 opinion

  1. Harrison Corp. v. United StatesUnited States Customs Court · 1942

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