United States Customs Court, 1956

Paramount Import Co. v. United States

Paramount Import Co. v. United States
United States Customs Court · Decided April 12, 1956 · Oliver
36 Cust. Ct. 400
Paramount Import Co. v. United States

Opinion of the Court

Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the merchandise consists of pendants similar in all material respects to those the subject of Brier Manufacturing Co. v. United States (39 C. C. P. A. 68, C. A. D. 465), the articles entered, or withdrawn from warehouse for consumption, prior to April 21, 1948, were held dutiable at 20 percent under paragraph 1528 as imitation semiprecious stones, faceted, and the articles entered, or withdrawn from warehouse for consumption, on or after April 21, 1948, were held dutiable at 10 percent under said paragraph, as modified by T. D. 51802, supplemented by T. D. 51898, as claimed.

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