Case Name: Carson M. Simon & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-04-03
Citations: 40 Cust. Ct. 506
Docket Number: No. 61769; protests 279902-K and 291170-K (Philadelphia)
Parties: Carson M. Simon & Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 40
Pages: 506–506

Head Matter:
Before the Third Division,
April 3, 1958
No. 61769.
Carson M. Simon & Co. v. United States,
protests 279902-K and 291170-K (Philadelphia).

Opinion:
Opinion by
Johnson, J.
It was stipulated that the merchandise consists of articles which were the manufacture of the United States, returned after having been imported, without having been advanced in value or improved in condition; that all of the applicable customs regulations have been complied with; and that the collector would now classify the merchandise free of duty under said paragraph 1615, if he could do so. In accordance with stipulation of counsel and following Abstract 47521, the claim of the plaintiff was sustained.