United States Customs Court, 1948

Best & Co. v. United States

Best & Co. v. United States
United States Customs Court · Decided December 9, 1948 · Rao
21 Cust. Ct. 255; 1948 Cust. Ct. LEXIS 811
Best & Co. v. United States

Opinion of the Court

Opinion by

Rao, J.

It was stipulated that the merchandise covered by entries 755965 and 745520 is the same in all material respects as the gloves which were the subject of United States v. Julius Kayser & Co. (33 C. C. P. A. 179, C. A. D. 333). The claim at 50 percent ad valorem under paragraph 915, plus any additional duty applicable under paragraph 924, was therefore sustained.

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