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

CourtUnited States Customs Court

DecidedApril 6, 1964

DocketNo. 68418; protest 63/2379 (New York)

StatusPublished

This text of 52 Cust. Ct. 308 (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, 52 Cust. Ct. 308, 1964 Cust. Ct. LEXIS 3662 (cusc 1964).

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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.

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Bluebook (online)

52 Cust. Ct. 308, 1964 Cust. Ct. LEXIS 3662, Counsel Stack Legal Research, https://law.counselstack.com/opinion/alexanders-dept-stores-inc-v-united-states-cusc-1964.