Case Name: Dunnington & Arnold, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-05-13
Citations: 42 Cust. Ct. 372
Docket Number: No. 63039; protest 327635-K (New York)
Parties: Dunnington & Arnold, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 372–372

Head Matter:
Before the Second Division,
May 13, 1959
No. 63039.
Dunnington & Arnold, Inc. v. United States,
protest 327635-K (New York).

Opinion:
Opinion by
Lawrence, J.
In accordance with stipulation of counsel that the merchandise involved consists of a Mercedes Benz automobile imported as unaccompanied baggage for the account of a nonresident of the United States; that the collector assessed duty on said automobile for the reason that the record showing the arrival of the nonresident in the United States had not been located; that such record has now been established; and that the automobile is properly entitled to free entry, the claim of the plaintiff was sustained.