United States Customs Court, 1941

Protest 916537-G of Spear & Jackson (U. S.), Inc.

Protest 916537-G of Spear & Jackson (U. S.), Inc.
United States Customs Court · Decided October 8, 1941 · Dallinger
7 Cust. Ct. 283
Protest 916537-G of Spear & Jackson (U. S.), Inc.

Opinion of the Court

Opinion by

Dallinger, J.

The only witness was the examiner who passed the merchandise and who was called by the plaintiff. He testified that the merchandise was of the same character and description as that covered by T. D. 49082. The court was of the opinion that inhere-was nothing in the record which would warrant it in holding the merchandise dutiable under paragraph 304. The protest was therefore overruled.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.