Case: Seacoast Export Corp. and W. J. Byrnes & Co. of N. Y., Inc. v. United States
Abbreviation: Seacoast Export Corp. v. United States
Decision Date: 1954-01-20
Docket Number: No. 57770; protest 213993-K (New York)
Citation: 32 Cust. Ct. 373
Volume: 32
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Seacoast Export Corp. and W. J. Byrnes & Co. of N. Y., Inc. v. United States,
Judges: Ford, J., concurred.
Pages: 373–373

Head Matter:
No. 57770.
protest 213993-K (New York).
Seacoast Export Corp. and W. J. Byrnes & Co. of N. Y., Inc. v. United States,

Opinion:
Opinion by
Oliver, C. J.
In accordance with stipulation of counsel that the kidskin plates are similar in all material respects to those the subject of Kung Chen Fur Corpn. v. United States (29 Cust. Ct. 266, C. D. 1480), the claim for free entry under paragraph 1681 was sustained.
Ford, J., concurred.
Mollison, J., dissented for the reasons set forth in his dissenting opinion in C. D. 1480, supra.