Legal Opinion

Canion v. States

United States Customs Court

Decided April 27, 1964No. 68486. protests 60/2171 and 60/2201 (Galveston)Published

1Opinion of the Court

Opinion by

Wilson, J.

In accordance with oral stipulation of counsel that the merchandise consists of frozen fish in blocks similar in all material respects-to that the subject of The Lee Herrmann Co., a/c The Coldwater Seafood Corp. v. United States (43 Cust. Ct. 49, C.D. 2101), and Amende-Schultz et al. v. United States (48 Cust. Ct. 142, C.D. 2327), the claim of the plaintiff was sustained as-to all of the merchandise covered by protest 60/2171 and as to such merchandise-in protest 60/2201, invoiced as cod fillet blocks.

2Cases cited2 opinions

  1. Lee Herrmann Co. v. United StatesUnited States Customs Court · 1959
  2. Amende-Schultz v. United StatesUnited States Customs Court · 1962