Case Name: American Express Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1953-11-05
Citations: 31 Cust. Ct. 287
Docket Number: No. 57600; protest 201848-K (New York)
Parties: American Express Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 31
Pages: 287–287

Head Matter:
No. 57600.
American Express Company v. United States,
protest 201848-K (New York).

Opinion:
Opinion by
Johnson, J.
At the trial, the certificate in question was admitted in evidence as exhibit 1 and the collector's memorandum accompanying the protest as exhibit 2. The collector states in his memorandum that the protest was timely, that the certificate of registration was attached thereto, and that, in such circumstances, "Duty should therefore only be assessed on the value of the repairs." In view of the evidence presented, the claim of the plaintiff was sustained.