Alexanders Dept. Stores, Inc. v. United States

U.S. Customs Court

Alexanders Dept. Stores, Inc. v. United States

52 Cust. Ct. 308, 1964 Cust. Ct. LEXIS 3662

United States Customs Court·Decided April 6, 1964·No. No. 68418; protest 63/2379 (New York)·Published

Opinion

Opinion by

Richardson, 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 CCPA 112, C.A.D. 351), and that the ease reported by the inspector as 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 the ease of merchandise, which was reported by the inspector as manifested, not found. The protest was sustained to this extent.

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Opinion by

Richardson, 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 CCPA 112, C.A.D. 351), and that the ease reported by the inspector as 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 the ease of merchandise, which was reported by the inspector as manifested, not found. The protest was sustained to this extent.

Alexanders Dept. Stores, Inc. v. United States, 52 Cust. Ct. 308, 1964 Cust. Ct. LEXIS 3662 (cusc 1964).

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52 Cust. Ct. 308 (Alexanders Dept. Stores, Inc. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.