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SAMUEL SHAPIRO & CO. v. UNITED STATES

Customs Appeal No. 5297.

403 F.2d 282 (1968)

SAMUEL SHAPIRO & CO., Inc., Appellant, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

November 27, 1968.

Attorney(s) appearing for the Case

David H. Fishman, Baltimore, Md., Allerton deC. Tompkins, New York City, for appellant.

Edwin L. Weisl, Jr., Asst. Atty. Gen., Andrew P. Vance, New York City, Chief, Customs Section, Arthur H. Steinberg, New York City, Carl Eardley, Washington, D. C., for the United States.

Before WORLEY, Chief Judge, and RICH, SMITH, ALMOND and BALDWIN, Judges.

RICH, Judge.

The issue involved in this case is whether a nominal consignee who has voluntarily incurred liability for duties, including increased duties, under a consumption entry bond in order to obtain release of the goods from customs custody, may be released from the liability for the increased duty without obtaining a superseding bond of the actual owner. The Customs Court, Third Division, 59 Cust.Ct. 115, C.D. 3090, 271 F.Supp. 971

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