Legal Opinion

Martel Food Corp. v. United States

United States Customs Court

Decided October 11, 1945No. C. D. 954PublishedCited by 4 opinions

1Opinion of the Court

Cline, Judge:

This is a suit against the . United States, arising at the port of New York, by protest against the collector’s assessment *110of duty on certain merchandise described as “prepared mushroom powder’ ’ and ‘powder of Roumanian mushrooms. ” The merchandise involved in protest 48243-K was assessed at 10 cents per pound and 45 per centum ad valorem under paragraph 768 of the Tariff Act of 1930, and the merchandise involved in protest 55417-K was assessed at 8 cents .per pound and 25 per centum ad valorem under paragraph 768 as modified by the French Trade Agreement (T. D. 48316).

The…

2Cases cited5 opinions

  1. Stein v. United StatesCourt of Customs and Patent Appeals · 1915
  2. United States v. KawaharaCourt of Customs and Patent Appeals · 1927
  3. United States v. Gallagher & AscherCourt of Customs and Patent Appeals · 1928
  4. Importers Commission Co. v. United StatesUnited States Customs Court · 1943
  5. Gidden v. United StatesUnited States Customs Court · 1944

3Cited by4 opinions

  1. Charles T. Wilson Co. v. United StatesUnited States Customs Court · 1949
  2. Charles T. Wilson Co. v. United StatesCourt of Customs and Patent Appeals · 1950
  3. Protest 124048-K of SchoenfeldUnited States Customs Court · 1946
  4. Protest 83707-K of FinkelsteinUnited States Customs Court · 1946

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