Legal Opinion

Parrott v. United States

United States Customs Court

Decided June 24, 1955No. Reap. Dec. 8456; Entry Nos. 465; 595PublishedCited by 1 opinion

1Opinion of the Court

Johnson, Judge:

These are appeals for reappraisement of dye springs imported from England in 1953 by Charleston Overseas Forwarders, Inc., for the account of Parrott & Ballentine, the plaintiff herein.

When this case was called for trial, the plaintiff appeared by Adolphus N. Manucy, Jr., of the firm' of Charleston Overseas Forwarders, Inc., customhouse broker, but presented no evidence. The Government called one witness.

The merchandise involved in reappraisement No. 243275-A, described as Davidson dye springs, was invoiced and entered at 40 cents each and was appraised at £0.3.6 each, packed.

Th…

2Cases cited2 opinions

  1. Loudon ex rel. Floyd v. United StatesUnited States Customs Court · 1942
  2. N. M. Albert Co. v. United StatesUnited States Customs Court · 1955

3Cited by1 opinion

  1. United States v. Lederer de Paris, Inc.United States Customs Court · 1959

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