A. J. Van Dugteren & Sons, Inc. v. United States

U.S. Customs Court

A. J. Van Dugteren & Sons, Inc. v. United States

25 Cust. Ct. 302, 1950 Cust. Ct. LEXIS 424

United States Customs Court·Decided October 30, 1950·No. No. 54799; protest 154592-K (New York)·Published

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the issues and facts herein are similar in all material respects to those involved in United States v. Washington State Liquor Control Board (34 C. C. P. A. 118, C. A. D. 352) and that the merchandise, consisting of 109 pieces of glass-ware from case 2179, was not in fact imported. In accordance with stipulation of counsel and following the decision cited, as well as that in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), it was held that duty is not assessable upon the 109 pieces of glassware missing from case 2179. The protest was sustained to this extent.

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Opinion by

Johnson, J.

At the trial it was stipulated that the issues and facts herein are similar in all material respects to those involved in United States v. Washington State Liquor Control Board (34 C. C. P. A. 118, C. A. D. 352) and that the merchandise, consisting of 109 pieces of glass-ware from case 2179, was not in fact imported. In accordance with stipulation of counsel and following the decision cited, as well as that in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), it was held that duty is not assessable upon the 109 pieces of glassware missing from case 2179. The protest was sustained to this extent.

A. J. Van Dugteren & Sons, Inc. v. United States, 25 Cust. Ct. 302, 1950 Cust. Ct. LEXIS 424 (cusc 1950).

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25 Cust. Ct. 302 (A. J. Van Dugteren & Sons, Inc. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.