Case Name: Protest 987157-G of Nozaki Bros. (Seattle)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-12-17
Citations: 5 Cust. Ct. 437
Docket Number: No. 44979
Parties: Protest 987157-G of Nozaki Bros. (Seattle).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 437–437

Head Matter:
No. 44979.
Protest 987157-G of Nozaki Bros. (Seattle).

Opinion:
Opinion by
Walker, J.
In accordance with stipulation of counsel and on the authority of Nozaki v. United States (1 Cust. Ct. 262, C. D. 61) the claim for free, entry was sustained. A motion to dismiss the protest on the ground that no new issue was involved in the reliquidation so far as the boxes were concerned was denied. United States v. Dickson (139 Fed. 251, T. D. 26422), Herrmann v. United States (G. A. 5346, T. D. 24459), Dow v. United States (T. D. 48163), United Slates v. Kurtz (5 Ct. Cust. Appls. 144, T. D. 34192), and Smith v. United States (1 id. 489, T. D. 31527) cited.