Case Name: Kersten Shipping Agency, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-04-03
Citations: 40 Cust. Ct. 507
Docket Number: No. 61772; protest 309999-K (New York)
Parties: Kersten Shipping Agency, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 40
Pages: 507–507

Head Matter:
No. 61772.
Kersten Shipping Agency, Inc. v. United States,
protest 309999-K (New York).

Opinion:
Opinion by
Johnson, J.
An examination of the official papers, received in evidence at the trial, indicates that the entry was liquidated upon the basis of a net weight of 100,970 pounds for the 2,000 bags of merchandise. The collector's letter of transmittal states that, following the surveyor's amended return, the merchandise would now be assessed with duty on the basis of a net weight of 50 pounds per bag. On the record presented, the protest was sustained, and it was held that the merchandise is subject to duty on the basis of a net weight of 50 pounds per bag.