Case Name: Protest 22263-K of Palomas Cattle Co. (El Paso)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-10-07
Citations: 9 Cust. Ct. 427
Docket Number: No. 47624
Parties: Protest 22263-K of Palomas Cattle Co. (El Paso).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 427–427

Head Matter:
Before the Third Division,
October 7, 1942
No. 47624.
Protest 22263-K of Palomas Cattle Co. (El Paso).

Opinion:
Opinion by
Cline, J.
In view of the Presidential Proclamation (T. D. 49811) and following Burr v. United States (9 Cust. Ct. 13, C. D. 651) the court held the merchandise was properly assessed inasmuch as the importer appears to have paid duty at 1)4 cents per pound on substantially the same percentage of his importation as the court held applicable in the Burr case, supra, in which case the importation was entered on the same day as the cattle in the case at bar. The protest was therefore overruled.