Case Name: W. J. Byrnes & Co., Inc., N. Y. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1955-04-21
Citations: 34 Cust. Ct. 352
Docket Number: No. 59001; protest 233694-K (New York)
Parties: W. J. Byrnes & Co., Inc., N. Y. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 34
Pages: 352–352

Head Matter:
No. 59001.
protest 233694-K (New York).
W. J. Byrnes & Co., Inc., N. Y. v. United States,

Opinion:
Opinion by
Johnson, J.
It was stipulated that the merchandise consists of ingots of aluminum which were assessed at tyi cents per pound under paragraph 374 on a net weight of 681,449 pounds; that said merchandise had a net weight of 662,333 pounds; and that if the collector's review period as provided' in section 515, had not expired, the entry would have been reliquidated on a net weight of 662,333 pounds. In view of the stipulation, the claim of the plaintiff was sustained, and the collector was directed to reliquidate, assessing duty on the basis of a net weight of 662,333 pounds.