BEST FOODS v. UNITED STATES

C. D. 1791; Protest Nos. 265822-K, 265823-K.

147 F.Supp. 749 (1956)

The BEST FOODS, Inc. v. UNITED STATES.

United States Customs Court, Third Division.

June 26, 1956.


Attorney(s) appearing for the Case

Sullivan & Cromwell, New York City (John F. Dooling, Jr., New York City, and Marvin S. Sloman, Dallas, Tex., of counsel), Davis & Gilbert, New York City (Joshua Levine, New York City, of counsel), Barnes, Richardson & Colburn, New York City (Joseph Schwartz, New York City, of counsel), associate counsel, for plaintiff.

George Cochran Doub, Asst. Atty. Gen. (Dorothy C. Bennett, trial attorney), New York City, for defendant.

Before EKWALL, JOHNSON, and DONLON, Judges.


DONLON, Judge.

The first question before us is whether plaintiff has chosen the right forum in which to litigate the issues raised in its protests. Defendant, on motion to dismiss the protests, argues that this court has been ousted, by statutory fiat, from jurisdiction in this proceeding.

Plaintiff's protests challenge an exaction by the collector of customs for the port of New York at the rate of 2 cents per pound, levied on 219,973 pounds of shelled peanuts...

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