United States Customs Court, 1940

Protest 818536-G of Shing Chong Co.

Protest 818536-G of Shing Chong Co.
United States Customs Court · Decided October 17, 1940 · Beown
5 Cust. Ct. 367
Protest 818536-G of Shing Chong Co.

Opinion of the Court

Opinion by

Beown, J.

On the authority of Rapken v. United States (25 C. C. P. A. 268, T. D. 49393) it was found that the percentage of alcohol in the merchandise in question was below 50 percent. The claim at 40 cents per pound and 25 percent ad valorem under paragraph 24 was therefore sustained.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.