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COMMONWEALTH OIL REFINING CO., INC. v. UNITED STATES

Customs Appeal No. 5488, 5489.

480 F.2d 1352 (1973)

COMMONWEALTH OIL REFINING COMPANY, INC. v. The UNITED STATES. The UNITED STATES v. COMMONWEALTH OIL REFINING COMPANY, INC.

United States Court of Customs and Patent Appeals.

June 28, 1973.

Attorney(s) appearing for the Case

Robert S. Stitt, Thacher, Proffitt, Prizer, Crawley & Wood, New York City, attorneys of record for Commonwealth Oil Refining Co., Inc.

Harlington Wood, Jr., Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Gilbert Lee Sandler, New York City, for the U. S.

Before MARKEY, Chief Judge, RICH, BALDWIN and LANE, Judges, and CLARK, Justice, (Ret.), sitting by designation.

LANE, Judge.

This is an appeal and cross-appeal from the decision and judgment of the Customs Court, 67 Cust.Ct. 37, 330 F.Supp. 598, C.D. 4248 (1971), dismissing some protests and sustaining others after a consolidated trial of all the protests. The involved merchandise is described as gas oil. It was exported from Venezuela and entered at the port of Ponce, Puerto Rico, during the period 1962-1968.

No. 5488 is the appeal...

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