Case: Protest 793093-G of Wm. Goodacre & Sons, Ltd. (Portland, Oreg.)
Abbreviation: Protest 793093-G of Wm. Goodacre & Sons, Ltd.
Decision Date: 1941-09-24
Docket Number: No. 46347
Citation: 7 Cust. Ct. 271
Volume: 7
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 793093-G of Wm. Goodacre & Sons, Ltd. (Portland, Oreg.).
Judges: 
Pages: 271–271

Head Matter:
No. 46347.
Protest 793093-G of Wm. Goodacre & Sons, Ltd. (Portland, Oreg.).

Opinion:
Opinion by
Kincheloe, J.
At the hearing it was conceded that the mats in question are similar in all material respects to those the subject of United States v. Penn (27 C. C. P. A. 242, C. A. D. 93) and they were found to be dutiable as claimed, but as a liquidation of duty had never in fact taken place and as there was no appraisement of the merchandise, the protest was dismissed upon motion of counsel, in view of section 514.