Austin Nichols & Co. v. United States

U.S. Customs Court

Austin Nichols & Co. v. United States

43 Cust. Ct. 307

United States Customs Court·Decided July 17, 1959·No. No. 63265; protests 231866-K/6021, etc. (Chicago)·Published

Opinion

Opinion by

Johnson, J.

At the trial, it was stipulated that there was a shortage of 35 bottles as to entry 5336 (protest 231866-K) and of 2 cases and 6 bottles as to entry 1935 (protest 235659-K(B)), for which no allowance had been made. In accordance with stipulation of counsel and following United States v. Browne Vintners Co., Inc. (34 C.C.P.A. 112, C.A.D. 351), it was held that duty and internal revenue tax are not assessable upon the shortshipped merchandise.

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Opinion by

Johnson, J.

At the trial, it was stipulated that there was a shortage of 35 bottles as to entry 5336 (protest 231866-K) and of 2 cases and 6 bottles as to entry 1935 (protest 235659-K(B)), for which no allowance had been made. In accordance with stipulation of counsel and following United States v. Browne Vintners Co., Inc. (34 C.C.P.A. 112, C.A.D. 351), it was held that duty and internal revenue tax are not assessable upon the shortshipped merchandise.

Austin Nichols & Co. v. United States, 43 Cust. Ct. 307 (cusc 1959).

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Opinion

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