Case Name: R. W. Smith v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1950-06-26
Citations: 25 Cust. Ct. 226
Docket Number: No. 54466; protest 151077-K (Galveston)
Parties: R. W. Smith v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 25
Pages: 226–226

Head Matter:
No. 54466.
R. W. Smith v. United States,
protest 151077-K (Galveston).

Opinion:
Opinion by
Cline, J.
An examination of the collector's report on protest, received in evidence, indicates that an allowance of refund of $35 in duty would have been granted if at the time of liquidation the orders of the Department of Agriculture refusing admission of the seed and the export entry had been attached to the entry. Counsel for the defendant stated that the Government recommended that allowances be made in accordance with the collector's report. The protest was therefore sustained and judgment was rendered in favor of plaintiff directing that a refund of $35 in duty be granted.