Protest 74151-K of Philipp Bros.
Cases that cite this one
2 later published cases cite this decision.
- Leghorn Trading Co. v. United States (United States Customs Court 1953)
- C. J. Tower & Sons v. United States (United States Customs Court 1948)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
Opinion by
It was established at the trial that the drums in question were in bad condition at the time of importation and holes in same had been plugged with rags on the inside, that they were badly bent in handling, and that in removing the contents the heads of the drums were chopped off. It was further testified that the drums were, not capable of use again as drums and had no commercial value. From the testimony presented and following Foster v. United States (T. D. 47922) it was held that the metal drums in question are entitled to free entry as the usual containers of duty-free merchandise.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.