Case: Protest 721124-G of Seymour Ciechanow (New York)
Abbreviation: Protest 721124-G of Ciechanow
Decision Date: 1939-10-26
Docket Number: No. 42576
Citation: 3 Cust. Ct. 461
Volume: 3
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 721124-G of Seymour Ciechanow (New York).
Judges: 
Pages: 461–461

Head Matter:
Before the Third Division,
October 26, 1939
No. 42576.
Protest 721124-G of Seymour Ciechanow (New York).

Opinion:
Opinion by
Cline, J.
On the authority of Schwing v. United States (T. D. 47530) and Bourgerie v. United States (T. D. 48372) it was held that the importer is entitled to an exemption of $100 worth of merchandise under paragraph 1798. The protest was sustained accordingly and it was held that duty taken on $38.70 worth of cognac should be refunded.