Legal Opinion
Border Brokerage Co. v. United States
Court of Customs and Patent Appeals
Decided February 1, 1949No. 4585PublishedCited by 1 opinion
1Opinion of the CourtO’Connell, Judge
This is an appeal from the judgment of the United States Customs Court, Third Division, pursuant to its decision, C. D. 1067, overruling the protests of the importers against the liquidation by the Collector of Customs at the port of Seattle of various entries of merchandise which were invoiced as “refuse screenings” and assessed with duty at the rate of 5 per centum ad valorem Ymder the provision for screenings or scalpings in paragraph 731 of the Tariff Act of 1930, as modified by the trade agreement with Canada, T. D. 49752, 74 Treas. Dec. 235, 248.
In each of the protests it was claimed…
2Cases cited9 opinions
- Supervisors v. StanleySupreme Court of the United States · 1882
- Tower v. United StatesUnited States Customs Court · 1945
- Hills v. Exchange BankSupreme Court of the United States · 1882
- United States v. Morris European & American Express Co.Court of Customs and Patent Appeals · 1912
- Kronfeld v. United StatesCourt of Customs and Patent Appeals · 1913
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3Cited by1 opinion
- Stockton East Water District v. United StatesUnited States Court of Federal Claims · 2007