Case Name: Belmar Watch Co. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1950-12-21
Citations: 26 Cust. Ct. 312
Docket Number: No. 55026; protests 158702-K, etc. (Philadelphia)
Parties: Belmar Watch Co. et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 26
Pages: 312–312

Head Matter:
No. 55026.
Belmar Watch Co. et al. v. United States,
protests 158702-K, etc. (Philadelphia).

Opinion:
Opinion by
Ekwall, J.
It was stipulated that the appraisement of the merchandise and the liquidation 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 a legal liquidation should be had which would form the basis for a protest in which, should they so desire, the importers may litigate any questions presented by such action under section 514, Tariff Act of 1930.