Case Name: Acme Watch Co. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1952-01-24
Citations: 28 Cust. Ct. 377
Docket Number: No. 56303; protests 128998-K, etc. (Los Angeles)
Parties: Acme Watch Co. et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 28
Pages: 377–377

Head Matter:
No. 56303.
Acme Watch Co. et al. v. United States,
protests 128998-K, etc. (Los Angeles).

Opinion:
Opinion by
Ekwall, J.
It was stipulated that the appraisements of the merchandise and the liquidations of the entries were made in the same manner,.under facts and circumstances the same in all material respects, as the appraisement and liquidation in The Gruen Watch Company v. United States (24 Cust. Ct. 101, C. D. 1216). In accordance with stipulation and following the cited authority the claim of the plaintiffs was sustained. It was further held that legal liquidations should be had which would form the basis for protests in which, should they so desire, the importers may litigate any questions presented by such action under section 514, Tariff Act of 1930.