Legal Opinion

Atlantic Coast Fisheries Corp. v. United States

United States Customs Court

Decided June 3, 1941No. C. D. 506PublishedCited by 7 opinions

1Opinion of the Court

Walkee, Judge:

The merchandise which forms the subject of these suits against the United States consists of four kinds of oils as follows: (1) fish-liver oil mixed with soya-bean oil (protest 979956-G), (2) concentrated fish-liver oil mixed with soya-bean oil (protests 975630-G, 972965-G, 972966-G), (3) fish-liver oil mixed with sesame oil (protests 979958-G, 979959-G), and (4) plain or crude fish-liver oil (protests 979958-G, 979959-G, 992967-G). The mixed oils were assessed with duty by the collector at the rate of 25 per centum ad valorem under the provision in paragraph 57 of the Tariff…

2Cases cited2 opinions

  1. United States v. DunhillCourt of Customs and Patent Appeals · 1925
  2. Protests 917421-G of EmyUnited States Customs Court · 1939

3Cited by7 opinions

  1. Geo. S. Bush & Co. v. United StatesUnited States Customs Court · 1943
  2. Geo. S. Bush & Co. v. United StatesUnited States Customs Court · 1945
  3. Thompson Hayward Chemical Co. v. United StatesUnited States Customs Court · 1951
  4. Thompson Hayward Chemical Co. v. United StatesUnited States Customs Court · 1946
  5. Geo. S. Bush & Co. v. United StatesCourt of Customs and Patent Appeals · 1944

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