Abraham v. United States

U.S. Customs Court

Abraham v. United States

31 Cust. Ct. 348, 1953 Cust. Ct. LEXIS 1226

CourtUnited States Customs Court

DecidedDecember 17, 1953

DocketNo. 57699; protest 205283-K (New York)

StatusPublished

This text of 31 Cust. Ct. 348 (Abraham 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

Abraham v. United States, 31 Cust. Ct. 348, 1953 Cust. Ct. LEXIS 1226 (cusc 1953).

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Opinion

[349]*349Opinion by

Johnson, J.

At the trial it was stipulated that the issue herein is similar in all material respects to that involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the merchandise, consisting of ladies’ kid gloves, in case No. 23821, which the inspector reported “manifested— not found,” was not in fact received by the importer. In accordance with stipulation of counsel and following the decision cited it was held that duty is not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found. The protest was sustained to this extent.

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[349]*349Opinion by

Johnson, J.

At the trial it was stipulated that the issue herein is similar in all material respects to that involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the merchandise, consisting of ladies’ kid gloves, in case No. 23821, which the inspector reported “manifested— not found,” was not in fact received by the importer. In accordance with stipulation of counsel and following the decision cited it was held that duty is not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found. The protest was sustained to this extent.

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Bluebook (online)

31 Cust. Ct. 348, 1953 Cust. Ct. LEXIS 1226, Counsel Stack Legal Research, https://law.counselstack.com/opinion/abraham-v-united-states-cusc-1953.