Legal Opinion

Protest 979226-G of H. Reeve Angel & Co.

United States Customs Court

Decided February 25, 1943No. 48055PublishedCited by 1 opinion

1Opinion of the Court

Ekwalt,, Judge:

This is an action against the United States in which an importer of certain kraft wrapping paper seeks a review of the action of the collector of cutoms at the port of Houston, Tex., in refusing to allow an amended entry covering said merchandise to be considered as a duress entry. The original entry was made on July 14, 1938, on a consumption entry form. On July 19, 1938, the importer filed another consumption entry covering the same merchandise in which certain additions were made to meet advances by the appraiser in similar cases pending on appeal to reappraisement. The…

2Cases cited1 opinion

  1. Sabine Transportation Co. v. United StatesUnited States Customs Court · 1939

3Cited by1 opinion

  1. Enterprise Engine Co. v. United StatesUnited States Customs Court · 1945

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