Case ID: cust-ct_34/html/0352-04.html
Source: Caselaw Access Project
Author: {"author": "Johnson, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 59001.
    protest 233694-K (New York).
    W. J. Byrnes & Co., Inc., N. Y. v. United States,
   Opinion by

Johnson, J.

It was stipulated that the merchandise consists of ingots of aluminum which were assessed at tyi cents per pound under paragraph 374 on a net weight of 681,449 pounds; that said merchandise had a net weight of 662,333 pounds; and that if the collector’s review period as provided' in section 515, had not expired, the entry would have been reliquidated on a net weight of 662,333 pounds. In view of the stipulation, the claim of the plaintiff was sustained, and the collector was directed to reliquidate, assessing duty on the basis of a net weight of 662,333 pounds.