American B D Co. v. United States

U.S. Customs Court

American B D Co. v. United States

30 Cust. Ct. 396, 1953 Cust. Ct. LEXIS 236

United States Customs Court·Decided March 25, 1953·No. No. 57206; protest 186748-K (New York)·Published

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the facts and issues 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 the quantities 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 and internal revenue tax are 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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Opinion by

Johnson, J.

At the trial it was stipulated that the facts and issues 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 the quantities 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 and internal revenue tax are 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.

American B D Co. v. United States, 30 Cust. Ct. 396, 1953 Cust. Ct. LEXIS 236 (cusc 1953).

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