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JOHN V. CARR & SONS, INC. v. UNITED STATES

C.D. 4209, Protest No. 68/33894-8776.

326 F.Supp. 973 (1971)

JOHN V. CARR & SONS, INC., Plaintiff, v. The UNITED STATES, Defendant.

United States Customs Court, Second Division.

April 29, 1971.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (Joseph Schwartz, E. Thomas Honey and Irving Levine, New York City, of counsel), for plaintiff.

L. Patrick Gray, III, Asst. Atty. Gen. (Glenn E. Harris, Velta A. Melnbrencis, Robert E. Burke, New York City), and John A. Gussow, trial attorneys), for defendant.

Before RAO, Chief Judge, and FORD and NEWMAN, Judges.

RAO, Chief Judge:

The substantive issue in this case involves the classification of hub castings, imported from Canada. However, a preliminary issue is raised by the following state of facts:

It appears from the official papers, which are in evidence, that this merchandise was appraised as entered on March 28, 1968 and was liquidated as entered on April 12, 1968. The protest was filed on April 30, 1968, claiming inter alia, "that the assessment of the...

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