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

CourtUnited States Customs Court

DecidedOctober 30, 1950

DocketNo. 54799; protest 154592-K (New York)

StatusPublished

This text of 25 Cust. Ct. 302 (A. J. Van Dugteren & Sons, Inc. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

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

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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.

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Bluebook (online)

25 Cust. Ct. 302, 1950 Cust. Ct. LEXIS 424, Counsel Stack Legal Research, https://law.counselstack.com/opinion/a-j-van-dugteren-sons-inc-v-united-states-cusc-1950.