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

CourtUnited States Customs Court

DecidedMarch 25, 1953

DocketNo. 57206; protest 186748-K (New York)

StatusPublished

This text of 30 Cust. Ct. 396 (American B D Co. 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

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

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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.

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Bluebook (online)

30 Cust. Ct. 396, 1953 Cust. Ct. LEXIS 236, Counsel Stack Legal Research, https://law.counselstack.com/opinion/american-b-d-co-v-united-states-cusc-1953.