Case Name: I. Laden Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1952-02-05
Citations: 28 Cust. Ct. 389
Docket Number: No. 56352; protest 173222-K (New York)
Parties: I. Laden Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 28
Pages: 389–389

Head Matter:
Before the Third Division,
February 5, 1952
No. 56352.
protest 173222-K (New York).
I. Laden Company v. United States,

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the correct weight of the merchandise was 7,292 pounds, as reported by the collector in his memorandum attached to the protest papers. In view of the stipulation it was held that duty was assessable upon the basis of 7,292 pounds, rather than upon 7,368 pounds, and the collector was directed to refund all duty taken in excess thereof.