American Molasses Co. v. United States

U.S. Customs Court

American Molasses Co. v. United States

33 Cust. Ct. 301, 1954 Cust. Ct. LEXIS 622

CourtUnited States Customs Court

DecidedJune 23, 1954

DocketNo. 58223; protest 216031-K (New York)

StatusPublished

This text of 33 Cust. Ct. 301 (American Molasses 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 Molasses Co. v. United States, 33 Cust. Ct. 301, 1954 Cust. Ct. LEXIS 622 (cusc 1954).

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Opinion

Opinion by

Johnson, J.

At the trial, counsel for the Government offered in evidence a portion of the collector’s memorandum, which stated that that office was satisfied, upon review, that a bona fide shortage of 20 bags of sugar did exist, and had the affidavit of the importer been filed within the time specified in the customs regulations, due allowance would have been made for the shortage. On the record presented and following United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), it was held that duty is 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, counsel for the Government offered in evidence a portion of the collector’s memorandum, which stated that that office was satisfied, upon review, that a bona fide shortage of 20 bags of sugar did exist, and had the affidavit of the importer been filed within the time specified in the customs regulations, due allowance would have been made for the shortage. On the record presented and following United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), it was held that duty is 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)

33 Cust. Ct. 301, 1954 Cust. Ct. LEXIS 622, Counsel Stack Legal Research, https://law.counselstack.com/opinion/american-molasses-co-v-united-states-cusc-1954.