Amtorg Trading Corp. v. United States

U.S. Customs Court

Amtorg Trading Corp. v. United States

32 Cust. Ct. 386, 1954 Cust. Ct. LEXIS 1785

United States Customs Court·Decided January 26, 1954·No. No. 57804; protest 215375-K (New York)·Published

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the 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 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 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.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Johnson, J.

At the trial it was stipulated that the 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 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 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.

Amtorg Trading Corp. v. United States, 32 Cust. Ct. 386, 1954 Cust. Ct. LEXIS 1785 (cusc 1954).

Pincite

32 Cust. Ct. 386 (Amtorg Trading Corp. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.