Case Name: Esso Export Corporation v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-09-16
Citations: 51 Cust. Ct. 205
Docket Number: No. 67985; protests 202628-K and 202630-K (Norfolk)
Parties: Esso Export Corporation v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 51
Pages: 205–206

Head Matter:
No. 67985.
Esso Export Corporation v. United States,
protests 202628-K and 202630-K (Norfolk).

Opinion:
Opinion by
Oliver, C. J.
In accordance with stipulation of counsel that the merchandise consists of crude petroleum, topped crude petroleum, or fuel oil derived from petroleum (including fuel oil known as gas) similar in all material respects to that the subject of Esso Standard, Oil Company v. United States (48 Cust. Ct. 54, C.D. 2314), the claim of the plaintiff was sustained as to 30 percent of the quantity of merchandise covered by the entries involved herein.