Case: Paul Breguette Watch Co. v. United States
Abbreviation: Paul Breguette Watch Co. v. United States
Decision Date: 1950-09-28
Docket Number: No. 54707; protests 131220-K, etc. (Baltimore)
Citation: 25 Cust. Ct. 282
Volume: 25
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Paul Breguette Watch Co. v. United States,
Judges: 
Pages: 282–282

Head Matter:
No. 54707.
Paul Breguette Watch Co. v. United States,
protests 131220-K, etc. (Baltimore).

Opinion:
Opinion by
Ekwall, J.
It was stipulated that the appraisement of the merchandise and the liquidation 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 Cruen Watch Company v. United States (24 Oust. Ct. 101, C. D. 1216). In accordance with stipulation and following the cited authority the claim of the plaintiff was sustained. It was further held that a legal liquidation should be had which would form the basis for a protest in which, should it so desire, the importer may litigate any questions presented by such action under section 514, Tariff Act of 1930.