Legal Opinion

Central Commodities Corp. v. United States

United States Customs Court

Decided June 11, 1941No. C. D. 514PublishedCited by 8 opinions

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 excluding merchandise from entry.

The plaintiff called Mr. George G. Lippelgoes, a customs broker, who testified that he prepared and presented the entry to the bond desk in the customhouse for the purpose of having it checked before presenting it to the number window and the clerk at the bond desk refused to accept it because the bond and entry did not include an amount to cover countervailing duty at the rate of 25 per centum; *453tbat be then consulted with the chief…

2Cases cited4 opinions

  1. United States v. Sherman & Sons Co.Supreme Court of the United States · 1915
  2. Barney v. RickardSupreme Court of the United States · 1895
  3. Kimball v. the CollectorSupreme Court of the United States · 1870
  4. United States v. Los Angeles Trading Co.Court of Customs and Patent Appeals · 1925

3Cited by8 opinions

  1. United States v. Heraeus-Amersil, Inc.Court of Customs and Patent Appeals · 1982
  2. Alberta Gas Chemicals, Inc. v. United StatesUnited States Customs Court · 1980
  3. A. N. Deringer, Inc. v. United StatesUnited States Customs Court · 1956
  4. Border Brokerage Co. v. United StatesUnited States Customs Court · 1964
  5. L. A. Importing House v. United StatesUnited States Customs Court · 1945

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