Case Name: Hill Brown Corp. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-04-03
Citations: 40 Cust. Ct. 506
Docket Number: No. 61771; protest 309921-K (Norfolk)
Parties: Hill Brown Corp. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 40
Pages: 506–507

Head Matter:
No. 61771.
Hill Brown Corp. v. United States,
protest 309921-K (Norfolk).

Opinion:
Opinion by
Johnson, J.
In accordance with stipulation of counsel that the merchandise, facts, and issues are the same in all material respects as those the subject of B. J. Saunders & Co., Inc. v. United States (37 Cust. Ct. 267, C. D. 1834), the collector was directed to reliquidate the entries, assessing duty upon the basis of the unit appraised value per conditioned pound or kilo, multiplied by the total number of conditioned pounds or kilos, as set forth in the invoices.