Case Name: Protest 905286-G of Swift & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-04-18
Citations: 4 Cust. Ct. 445
Docket Number: No. 43512
Parties: Protest 905286-G of Swift & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 445–445

Head Matter:
Before the First Division,
April 18, 1940
No. 43512.
Protest 905286-G of Swift & Co. (New York).

Opinion:
Opinion by
Brown, J.
It was established that the palm-kernel oil in question was denatured under customs supervision rendering it unfit for food. The claim for free entry under paragraph 1732 was therefore sustained.