Case Name: International Commercial Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1950-06-20
Citations: 25 Cust. Ct. 219
Docket Number: No. 54429; protest 135626-K/12950 (New Orleans)
Parties: International Commercial Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 25
Pages: 219–219

Head Matter:
No. 54429.
International Commercial Co., Inc. v. United States,
protest 135626-K/12950 (New Orleans).

Opinion:
Opinion by
Johnson, J.
At the trial it was agreed that in liquidation the collector did not follow the appraiser's final report of clean content of the wool, i. e., 54 percent, but assessed the 93 bales with duty based upon 76 percent clean content, upon a net weight of 112,339 pounds, as reported by the United States weigher. In view of the stipulation and section 13.13 (6), Customs Regulations of 1943, that liquidated duties shall be determined upon the basis of the appraiser's final report of clean content, the claim of the plaintiff was sustained.