Legal Opinion

Douglas Homs Co. v. United States

United States Customs Court

Decided July 17, 1969No. C.D. 3868Published

1Opinion of the Court

Ford, Judge:

This case brings before the court for determination two separate and distinct matters. Plaintiffs herein originally filed a timely protest against the decision of the collector of customs at San Francisco, California. In this protest, plaintiffs claim the assessment of duty under the Tariff Schedules of the United States was illegal on the theory that any increase in the rates of duty was unauthorized. Counsel for plaintiffs, at the trial, orally moved to amend the protest. The trial judge, on circuit, reserved the ruling for the division and permitted the parties to proceed on…

2Cases cited5 opinions

  1. Arthur v. MorganSupreme Court of the United States · 1884
  2. Davies v. ArthurSupreme Court of the United States · 1878
  3. United States v. BracherCourt of Customs and Patent Appeals · 1926
  4. Fensterer & Voss Inc. v. United StatesCourt of Customs and Patent Appeals · 1924
  5. William Goodacre & Sons, Ltd. v. United StatesUnited States Customs Court · 1940

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