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SAMUEL SHAPIRO & COMPANY v. UNITED STATES

C.D. 3090; Protest Nos. 65/14330-16265.

271 F.Supp. 971 (1967)

SAMUEL SHAPIRO & COMPANY, Inc. v. UNITED STATES.

United States Customs Court, Third Division.

August 21, 1967.

Attorney(s) appearing for the Case

Allerton deC. Tompkins, New York City (David H. Fishman, Baltimore, Md., of counsel), for plaintiff.

Carl Eardley, Acting Asst. Atty. Gen. (Arthur H. Steinberg, New York City, trial attorney), for defendant.

Before RICHARDSON and LANDIS, JJ.

RICHARDSON, Judge:

The plaintiff, Samuel Shapiro & Company, Inc., a customs broker, as consignee entered through the port of Baltimore, Maryland, a shipment of rifles exported from West Germany under its consumption entry term bond October 22, 1956, and at that time declared it was not the actual owner and furnished the name and address of the owner, Sharpe & Hart, Inc. Within 90 days from date of entry (October 25, 1956) the customs broker filed an "Owners...

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