Case Name: Edward Deans Importing Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-07-07
Citations: 19 Cust. Ct. 113
Docket Number: No. 51838; protest 801134-G (New York)
Parties: Edward Deans Importing Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 113–113

Head Matter:
Before the Third Division,
July 7, 1947
No. 51838.
Edward Deans Importing Co., Inc. v. United States,
protest 801134-G (New York).

Opinion:
Opinion by
Ekwall, J.
It was agreed that of the 11 cases covered by the entry involved, 8 cases remained in bonded warehouse and were withdrawn, duty being paid thereon subsequent to June 3, 1935. The collector in his letter of transmittal states that as to those 8 cases the claim that they are properly dutiable at $2.50 per proof gallon is well founded. In accordance with the agreement of counsel it was held that the 8 cases withdrawn subsequent to June 3, 1935 are properly dutiable as claimed. The protest was sustained to this extent.