United States Customs Court, 1942

Protest 69160-K of Anderson

Protest 69160-K of Anderson
United States Customs Court · Decided September 16, 1942 · Oliver
9 Cust. Ct. 413
Protest 69160-K of Anderson

Opinion of the Court

Opinion by

Oliver, P. J.

At the trial it was stipulated that the merchandise in question.consists of crude drugs, free of duty under paragraph 1669, and drugs advanced in value, dutiable at 10 percent under paragraph 34, and that the separate values and quantities of each are not readily ascertainable. In accordance with said stipulation and in view of the fact that there was no compliance with section 508 all of the merchandise in question was held dutiable at 10 percent under paragraph 34 as drugs advanced in value. Abstract 46922 cited. Protest sustained in part and collector’s decision reversed.

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