Alexanders Dept. Stores v. United States

U.S. Customs Court

Alexanders Dept. Stores v. United States

51 Cust. Ct. 206, 1963 Cust. Ct. LEXIS 3526

CourtUnited States Customs Court

DecidedSeptember 16, 1963

DocketNo. 67988; protest 62/16483 (New York)

StatusPublished

This text of 51 Cust. Ct. 206 (Alexanders Dept. Stores 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 v. United States, 51 Cust. Ct. 206, 1963 Cust. Ct. LEXIS 3526 (cusc 1963).

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Opinion

Opinion by

Donlon, 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 of merchandise, 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 case 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

Donlon, 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 of merchandise, 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 case 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)

51 Cust. Ct. 206, 1963 Cust. Ct. LEXIS 3526, Counsel Stack Legal Research, https://law.counselstack.com/opinion/alexanders-dept-stores-v-united-states-cusc-1963.