Case Name: International Expediters, Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1952-11-13
Citations: 29 Cust. Ct. 398
Docket Number: No. 56932; protests 128615-K/1082, etc. (Chicago)
Parties: International Expediters, Inc., et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 29
Pages: 398–398

Head Matter:
Before the Third Division,
November 13, 1952
No. 56932.
International Expediters, Inc., et al. v. United States,
protests 128615-K/1082, etc. (Chicago).

Opinion:
Opinion by
Ekwall, J.
It was stipulated that the appraisements of the merchandise and the liquidations of the entries were made in the same manner, under facts and circumstances the same in all material respects, as the appraisement and liquidation in The Gruen Watch Company v. United States (24 Cust. Ct. 101, C. D. 1216). In accordance with stipulation and following the cited authority the claim of the plaintiffs was sustained. It was further held that the legal liquidations should be had which would form the basis for protests in which, should they so desire, the importers may litigate any questions presented by such action under section 514, Tariff Act of 1930.