B. Spiliadis & Co. v. United States

U.S. Customs Court

B. Spiliadis & Co. v. United States

25 Cust. Ct. 303, 1950 Cust. Ct. LEXIS 428

United States Customs Court·Decided October 30, 1950·No. No. 54803; protests 149069-K and 156781-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 not landed were not in fact landed. 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 not landed. The protests were sustained to this extent.

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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 not landed were not in fact landed. 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 not landed. The protests were sustained to this extent.

B. Spiliadis & Co. v. United States, 25 Cust. Ct. 303, 1950 Cust. Ct. LEXIS 428 (cusc 1950).

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25 Cust. Ct. 303 (B. Spiliadis & Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.