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U.S. v. HUGO STINNES STEEL & METALS CO.

Appeal No. 78-16.

599 F.2d 1037 (1979)

The UNITED STATES, Appellant, v. HUGO STINNES STEEL & METALS CO., Appellee.

United States Court of Customs and Patent Appeals.

June 7, 1979.

Attorney(s) appearing for the Case

Barbara Allen Babcock, Asst. Atty. Gen., Washington, D. C., David M. Cohen, Acting Director, Joseph I. Liebman, Saul Davis, New York City, for the United States.

Patrick D. Gill, Rode & Qualey, New York City, attorneys of record, for appellee.

Before MARKEY, Chief Judge, and RICH, BALDWIN, LANE and MILLER, Judges.

RICH, Judge.

This appeal is from a judgment of the Customs Court, 80 Cust.Ct. 175, C.D. 4753, 453 F.Supp. 94 (1978), granting appellee's motion for summary judgment and denying appellant's cross-motion, holding that the merchandise in question, 415 coils of cold-rolled steel sheets, was "exported to the United States before 12:01 a. m., August 16, 1971," and is accordingly exempt from the 10% supplemental duty provided by Presidential...

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