Biddle Purchasing Co. v. United States

U.S. Customs Court

Biddle Purchasing Co. v. United States

40 Cust. Ct. 421

CourtUnited States Customs Court

DecidedJanuary 21, 1958

DocketNo. 61486; protests 302899-K, etc. (New York)

StatusPublished

This text of 40 Cust. Ct. 421 (Biddle Purchasing 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

Biddle Purchasing Co. v. United States, 40 Cust. Ct. 421 (cusc 1958).

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Opinion

Opinion by

Johnson, J.

It was stipulated that the principles 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 manifested, not found, not landed, not found, were not in fact received by the importers. 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 manifested, not found, or as not landed, not found. The protests were sustained to this extent.

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Opinion by

Johnson, J.

It was stipulated that the principles 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 manifested, not found, not landed, not found, were not in fact received by the importers. 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 manifested, not found, or as not landed, not found. The protests were sustained to this extent.

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Bluebook (online)

40 Cust. Ct. 421, Counsel Stack Legal Research, https://law.counselstack.com/opinion/biddle-purchasing-co-v-united-states-cusc-1958.