United States Customs Court, 1951

S. S. Kresge Co. v. United States

S. S. Kresge Co. v. United States
United States Customs Court · Decided June 7, 1951 · Ekwall
26 Cust. Ct. 452; 1951 Cust. Ct. LEXIS 629
S. S. Kresge Co. v. United States

Opinion of the Court

Opinion by

Ekwall, J.

The collector’s letter of transmittal, admitted in evidence, admits that in liquidation the assessment of 10 cents per dozen pieces was inadvertently used, whereas the proper amount should have been 5 cents per dozen pieces, following the trade agreement with Mexico (T. D. 50797). The merchandise was therefore held dutiable at 5 cents per dozen pieces and 25 percent ad valorem under paragraph 211, as amended by T. D. 50797.

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