Legal Opinion

Lorraine Fibre Mills, Inc. v. United States

United States Customs Court

Decided February 26, 1957No. C. D. 1848PublishedCited by 5 opinions

1Opinion of the Court

Johnson, Judge:

The protest in this suit is directed against the legality of a reliquidation of warehouse entry No. 39469, dated June 12, 1947. It is claimed that the reliquidation is null and void on the following grounds: (1) That the entry did not appear in the daily bulletin of liquidation postings for December 21, 1953; (2) that the reliquidation contravenes section 515 of the Tariff Act of 1930, which, it is claimed, makes no provision for a reliquidation that increases the rate or amount of duty; and (3) that the reliquidation occurred more than 60 days after the original liquidation.

Cou…

2Cases cited7 opinions

  1. United States v. ParkhurstCourt of Customs and Patent Appeals · 1924
  2. Dublin v. United StatesUnited States Customs Court · 1939
  3. Klumpp v. ThomasCourt of Appeals for the Third Circuit · 1908
  4. Hutchinson v. United StatesUnited States Customs Court · 1947
  5. M. S. & J. A. Workman, Inc. v. United StatesUnited States Customs Court · 1940

2 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Norman G. Jensen, Inc. v. United StatesUnited States Customs Court · 1962
  2. State Metals, Inc. v. United StatesUnited States Customs Court · 1979
  3. Olavarria & Co. v. United StatesUnited States Customs Court · 1958
  4. British West Indies Co. v. United StatesUnited States Customs Court · 1958
  5. Close v. United StatesUnited States Customs Court · 1961

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