Case Name: Wessel, Duval & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1952-02-13
Citations: 28 Cust. Ct. 398
Docket Number: No. 56385; protest 176058-K (New York)
Parties: Wessel, Duval & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 28
Pages: 398–398

Head Matter:
Before the Third Division,
February 13, 1952
No. 56385.
protest 176058-K (New York).
Wessel, Duval & Co., Inc. v. United States,

Opinion:
Opinion by
Johnson, J.
It was stipulated that the merchandise, which was assessed on the basis of 182.37 long tons net weight, consists of 4,120 bags of dried beet pulp; that each bag contains 90 pounds net weight; and that there were, in fact, only 165.54 long tons net weight of said merchandise, as entered by the importer. In view of the stipulation it was held that duty was assessable upon the basis of 165.54 long tons, and the collector was directed to refund all duty taken in excess thereof.