Alexanders Dept. Stores, Inc. v. United States

U.S. Customs Court

Alexanders Dept. Stores, Inc. v. United States

42 Cust. Ct. 310

CourtUnited States Customs Court

DecidedMarch 18, 1959

DocketNo. 62862; protest 318761-K (New York)

StatusPublished

This text of 42 Cust. Ct. 310 (Alexanders Dept. Stores, 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

Alexanders Dept. Stores, Inc. v. United States, 42 Cust. Ct. 310 (cusc 1959).

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Opinion

Opinion by

Johnson, J.

It was stipulated that the principles herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C.C.P.A. 112, C.A.D. 351) and that one case of shoes, ADS 238/44, and one case of handbags, ADS 35221/1, reported by the inspector as manifested, not found, were 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 one case of shoes, ADS 238/44, and one case of handbags, ADS 35221/1, which were reported by the inspector as manifested, not found. The protest was sustained to this extent.

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Opinion by

Johnson, J.

It was stipulated that the principles herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C.C.P.A. 112, C.A.D. 351) and that one case of shoes, ADS 238/44, and one case of handbags, ADS 35221/1, reported by the inspector as manifested, not found, were 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 one case of shoes, ADS 238/44, and one case of handbags, ADS 35221/1, which were reported by the inspector as manifested, not found. The protest was sustained to this extent.

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Bluebook (online)

42 Cust. Ct. 310, Counsel Stack Legal Research, https://law.counselstack.com/opinion/alexanders-dept-stores-inc-v-united-states-cusc-1959.

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