Atlantic & Pacific Packing Co. v. United States

U.S. Customs Court

Atlantic & Pacific Packing Co. v. United States

25 Cust. Ct. 302, 1950 Cust. Ct. LEXIS 427

CourtUnited States Customs Court

DecidedOctober 30, 1950

DocketNo. 54802; protest 146011-K (New York)

StatusPublished

This text of 25 Cust. Ct. 302 (Atlantic & Pacific Packing 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

Atlantic & Pacific Packing Co. v. United States, 25 Cust. Ct. 302, 1950 Cust. Ct. LEXIS 427 (cusc 1950).

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Opinion

[303]*303Opinion by

Johnson, J.

At the trial it was stipulated that the facts and issues herein are similar 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 merchandise as were reported by the inspector as manifested, not found. The protest was sustained to this extent.

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[303]*303Opinion by

Johnson, J.

At the trial it was stipulated that the facts and issues herein are similar 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 merchandise as were reported by the inspector as manifested, not found. The protest was sustained to this extent.

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Bluebook (online)

25 Cust. Ct. 302, 1950 Cust. Ct. LEXIS 427, Counsel Stack Legal Research, https://law.counselstack.com/opinion/atlantic-pacific-packing-co-v-united-states-cusc-1950.