American Wine Co. v. United States

U.S. Customs Court

American Wine Co. v. United States

33 Cust. Ct. 427, 1954 Cust. Ct. LEXIS 911

CourtUnited States Customs Court

DecidedNovember 10, 1954

DocketNo. 58512; protest 224428-K (F) (New York)

StatusPublished

This text of 33 Cust. Ct. 427 (American Wine 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 Wine Co. v. United States, 33 Cust. Ct. 427, 1954 Cust. Ct. LEXIS 911 (cusc 1954).

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Opinion

Opinion by

Johnson, J.

At the trial it was*fetipulated that the merchandise, issues, and facts 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 3 cases of alcoholic beverages covered by warehouse entry No. 71765 and 10 cases of alcoholic beverages covered by warehouse entry No. 6824, 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*fetipulated that the merchandise, issues, and facts 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 3 cases of alcoholic beverages covered by warehouse entry No. 71765 and 10 cases of alcoholic beverages covered by warehouse entry No. 6824, 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)

33 Cust. Ct. 427, 1954 Cust. Ct. LEXIS 911, Counsel Stack Legal Research, https://law.counselstack.com/opinion/american-wine-co-v-united-states-cusc-1954.