Legal Opinion

Mueller v. United States

United States Customs Court

Decided October 10, 1940No. C. D. 382PublishedCited by 1 opinion

1Opinion of the Court

Cline, Judge:

In these suits against the United States the plaintiff seeks to recover additional duty assessed by the collector of customs at the rate of 10 per centum ad valorem under section 304 (b) of the Tariff Act of 1930 on the ground that the merchandise was not legally marked at the time of importation.

At the trial the two cases were consolidated and tried together. The facts in the cases differ in some respects, so they will be considered separately. In protest 7811-K the particular part of the importation herein involved consists of two cases of brushes, numbers J. G. 4357 and 4358.…

2Cases cited2 opinions

  1. Swan & Finch Co. v. United StatesSupreme Court of the United States · 1903
  2. Acker v. United StatesCourt of Customs and Patent Appeals · 1911

3Cited by1 opinion

  1. Protest 83248-K of RiceUnited States Customs Court · 1946

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