Benj. Wolf & Co. v. United States

U.S. Customs Court

Benj. Wolf & Co. v. United States

39 Cust. Ct. 328

CourtUnited States Customs Court

DecidedJune 26, 1957

DocketNo. 60939; protest 274202-K (New York)

StatusPublished

This text of 39 Cust. Ct. 328 (Benj. Wolf & 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

Benj. Wolf & Co. v. United States, 39 Cust. Ct. 328 (cusc 1957).

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Opinion

Opinion by

Johnson, J.

It was stipulated that the issue herein is similar in all material respects to that involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the merchandise, consisting of 69)4 dozen silk scarves in cases 29, 22, and 24, was 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 merchandise which was not imported. The protest was sustained to this extent.

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Opinion by

Johnson, J.

It was stipulated that the issue herein is similar in all material respects to that involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the merchandise, consisting of 69)4 dozen silk scarves in cases 29, 22, and 24, was 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 merchandise which was not imported. The protest was sustained to this extent.

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Bluebook (online)

39 Cust. Ct. 328, Counsel Stack Legal Research, https://law.counselstack.com/opinion/benj-wolf-co-v-united-states-cusc-1957.