Legal Opinion

R. J. Saunders & Co. v. United States

United States Customs Court

Decided December 20, 1956No. C. D. 1834PublishedCited by 25 opinions

1Opinion of the Court

Johnson, Judge:

These are protests against the collector’s assessment of duty on viscose rayon staple fiber at 15 per centum ad valo-rem under paragraph 1302 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T. D. 52739. In the original protests, it is claimed that an allowance should have been made for excessive moisture, but this contention was not pressed at the trial. In amendments to the protests, it is claimed—

* * * that the collector of customs in ascertaining the amount of duty due, should have multiplied the appraised unit of…

2Cases cited4 opinions

  1. United States v. Woodward-Newhouse Co.Court of Customs and Patent Appeals · 1922
  2. United States v. International Clearance Co.Court of Customs and Patent Appeals · 1924
  3. Balfour v. United StatesCourt of Customs and Patent Appeals · 1924
  4. United States v. BouchseinCourt of Customs and Patent Appeals · 1911

3Cited by25 opinions

  1. Algemene Kunstzidje Unie NV v. United StatesUnited States Customs Court · 1959
  2. American Express Co. v. United StatesUnited States Customs Court · 1959
  3. Amicale Yarns, Inc. v. United StatesUnited States Customs Court · 1958
  4. Borregaard Co. v. United StatesUnited States Customs Court · 1960
  5. Borregaard Co. v. United StatesUnited States Customs Court · 1958

20 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API