Legal Opinion

American Shipping Co. v. United States

United States Customs Court

Decided May 20, 1943No. C. D. 771PublishedCited by 5 opinions

1Opinion of the Court

Oliver, Presiding Judge:

This is a petition for the remission of additional duties assessed under the provisions of section 489 of the Tariff Act of 1930. The facts may be briefly set forth as follows. The firm of Constance & Co., Ltd., of London, England, shipped through its forwarding agents, Hernu, Perón & Stockwell, Ltd., in London, what was purported to be “84 used 3 colour process electros.” These articles were invoiced to the Manhattan Post Card Publishing Co. at New York under date of May 30, 1939. The entry was made by the petitioner, American Shipping Co., on June 8, 1939. On the…

2Cases cited2 opinions

  1. Freedman & Slater, Inc. v. United StatesUnited States Customs Court · 1941
  2. Downing & Co. v. United StatesCourt of Customs and Patent Appeals · 1911

3Cited by5 opinions

  1. National Carloading Corp. v. United StatesUnited States Customs Court · 1946
  2. Du Pouey v. United StatesUnited States Customs Court · 1962
  3. Jensen v. United StatesUnited States Customs Court · 1949
  4. Wedemann & Godknecht, Inc. v. United StatesUnited States Customs Court · 1970
  5. A. N. Deringer, Inc. v. United StatesUnited States Customs Court · 1953

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