Case Name: John L. Westland & Son, Inc., a/c Pacific Instruments Corp., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1961-04-27
Citations: 46 Cust. Ct. 451
Docket Number: No. 65536; protests 58/25610, etc. (Los Angeles)
Parties: John L. Westland & Son, Inc., a/c Pacific Instruments Corp., et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 46
Pages: 451–451

Head Matter:
No. 65536.
John L. Westland & Son, Inc., a/c Pacific Instruments Corp., et al. v. United States,
protests 58/25610, etc. (Los Angeles).

Opinion:
Opinion by
Oliver, G.J.
In accordance with stipulation of counsel that the merchandise consists of recording tapes similar in all material respects to those the subject of Electric & Musical Industries (US), Ltd. v. United States (42 Cust. Ct. 87, C.D. 2070), the claim of the plaintiffs was sustained.