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Froehlich & Kuttner vs. Insular Collector Of Customs 018 Phil 461

FROEHLICH & KUTTNER, plaintiff-appellee, vs. THE INSULAR COLLECTOR OF CUSTOMS, defendant-appellant, AND KUENZLE & STREIFF, plaintiff-appellee, vs. THE INSULAR COLLECTOR OF CUSTOMS, defendant-appellant.

G.R. Nos. L-5600 and 5602 | 1911-03-02

D E C I S I O N


MORELAND, J.:

These two cases involved separate appeals by the Insular Collector of Customs from judgments of the Court of First Instance of Manila, reversing the decision of the Insular Collector of Customs upon the respective protests of the importers, and ordering a reliquidation of the duties in each case in accordance with the judgment of that court. Both cases involved the same question and they are treated together in this decision.

The plaintiffs imported into the Philippine Islands a number of cases of knitted undershirts. These undershirts are knitted of cotton threads or yarns, the garment in each instance...