Barkey Importing Co. v. United States

U.S. Customs Court

Barkey Importing Co. v. United States

30 Cust. Ct. 484, 1953 Cust. Ct. LEXIS 435

United States Customs Court·Decided June 17, 1953·No. No. 57405; protest 197577-K (New York)·Published

Opinion

[485]*485Opinion 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 two bales of greasy wool reported by the inspector as not landed, 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 the two bales' of greasy wool not landed, not found. The protest was sustained to this extent.

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[485]*485Opinion 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 two bales of greasy wool reported by the inspector as not landed, 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 the two bales' of greasy wool not landed, not found. The protest was sustained to this extent.

Barkey Importing Co. v. United States, 30 Cust. Ct. 484, 1953 Cust. Ct. LEXIS 435 (cusc 1953).

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