United States Customs Court, 1944

Protest 101835-K of Western States Importing Co.

Protest 101835-K of Western States Importing Co.
United States Customs Court · Decided July 12, 1944 · Ekwall
13 Cust. Ct. 261
Protest 101835-K of Western States Importing Co.

Opinion of the Court

Opinion by

Ekwall, J.

An oral stipulation was entered into by counsel to the effect that the proper dutiable weight is 21 pounds. The claim that the liquidation is erroneous was sustained. However, the protest originally claimed 22 pounds to be the proper weight, but a line was drawn through the typewritten figures and the number 21 written alongside. As the court cannot recognize, an unauthorized alteration in the pleadings, and as the protest originally claimed 22 pounds, the court was unable to give plaintiff the benefit of a less quantity and the collector was therefore directed to take duty upon 22 pounds.

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