Benj. Wolf Co. v. United States

U.S. Customs Court

Benj. Wolf Co. v. United States

40 Cust. Ct. 412

CourtUnited States Customs Court

DecidedJanuary 7, 1958

DocketNo. 61447; protest 284102-K (New York)

StatusPublished

This text of 40 Cust. Ct. 412 (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, 40 Cust. Ct. 412 (cusc 1958).

Pincite

Opinion

[413]*413Opinion 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 611%2 dozen silk scarves in cartons 13, 24, 27, 30, and 32, was not in fact imported or received by the importer or by any other person for the importer’s account. In accordance with stipulation of counsel and following the decision cited, it was held that duty is not assessable upon that portion of the merchandise which was not in fact imported or received by the importer or any other person for the importer’s account. The protest was sustained to this extent.

Free access — add to your briefcase to read the full text and ask questions with AI

[413]*413Opinion 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 611%2 dozen silk scarves in cartons 13, 24, 27, 30, and 32, was not in fact imported or received by the importer or by any other person for the importer’s account. In accordance with stipulation of counsel and following the decision cited, it was held that duty is not assessable upon that portion of the merchandise which was not in fact imported or received by the importer or any other person for the importer’s account. The protest was sustained to this extent.

Cite This Page — Counsel Stack

Bluebook (online)

40 Cust. Ct. 412, Counsel Stack Legal Research, https://law.counselstack.com/opinion/benj-wolf-co-v-united-states-cusc-1958.