Asche Bandor Corp. v. United States

U.S. Customs Court

Asche Bandor Corp. v. United States

44 Cust. Ct. 510

United States Customs Court·Decided June 20, 1960·No. No. 64302; protests 59/10771, etc. (New York)·Published

Opinion

Opinion by

Johnson, J.

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 in by the inspector as manifested' not found, were not in fact received by the importers. 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 protests were sustained to this extent.

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Opinion by

Johnson, J.

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 in by the inspector as manifested' not found, were not in fact received by the importers. 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 protests were sustained to this extent.

Asche Bandor Corp. v. United States, 44 Cust. Ct. 510 (cusc 1960).

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Opinion

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