Biddle Purchasing Co. v. United States

U.S. Customs Court

Biddle Purchasing Co. v. United States

40 Cust. Ct. 421

United States Customs Court·Decided January 21, 1958·No. No. 61486; protests 302899-K, etc. (New York)·Published

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.

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

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