Case Name: Samuel Shapiro & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1957-07-24
Citations: 39 Cust. Ct. 381
Docket Number: No. 61084; protests 244989-K and 244991-K (Baltimore)
Parties: Samuel Shapiro & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 39
Pages: 381–381

Head Matter:
No. 61084.
protests 244989-K and 244991-K (Baltimore).
Samuel Shapiro & Co., Inc. v. United States,

Opinion:
Opinion by
Johnson, J.
In accordance with stipulation of counsel that the merchandise, facts, and issues are the same in all material respects as those the subject of R. J. Saunders & Co., Inc. v. United States (37 Cust. Ct. 267, C. D. 1834), the collector was directed to reliquidate the entries, assessing duty upon the basis of the unit appraised value per conditioned pound or kilo, multiplied by the total number of-conditioned pounds or kilos in each shipment, as set forth in the respective invoices in question.