United States Customs Court, 1949

Person v. United States

Person v. United States
United States Customs Court · Decided November 15, 1949 · Johnson
23 Cust. Ct. 207; 1949 Cust. Ct. LEXIS 1055
Person v. United States

Opinion of the Court

Opinion by

Johnson, J.

At the trial the collector’s amended letter of transmittal of the protest was admitted in evidence advising that a new description of the merchandise, based on a corrected consular invoice and appraiser’s report, indicated that the merchandise should have been assessed for duty as claimed. In view of the evidence before the court, the claim of the plaintiff was sustained.

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