Legal Opinion

Columbia Co. v. United States

United States Customs Court

Decided September 30, 1942No. C. D. 688PublishedCited by 1 opinion

1Opinion of the Court

Erwall, Judge:

In this suit against the United States the importer-seeks to recover a sum of money paid to the collector of customs at the port of San Francisco, Calif., as duties upon certain Chinese wines,, which were entered for warehouse and, because they remained in warehouse more than 3 years, were abandoned and destroyed. Plaintiff, the importer, claims that the assessment of duties was illegal and void; that the merchandise was prohibited merchandise and should never have been permitted entry into warehouse but was subject to seizure and destruction immediately; and further, that the…

2Cases cited7 opinions

  1. Fabbri v. MurphySupreme Court of the United States · 1877
  2. United States v. Cronkhite Co.Court of Customs and Patent Appeals · 1919
  3. United States v. Estate of BoshellCourt of Customs and Patent Appeals · 1922
  4. Kee Co. v. United StatesCourt of Customs and Patent Appeals · 1925
  5. United States v. FieldCourt of Customs and Patent Appeals · 1927

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3Cited by1 opinion

  1. Glazer's Wholesale Drug Co. v. United StatesUnited States Customs Court · 1963

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