Biddle Purchasing Co. v. United States

U.S. Customs Court

Biddle Purchasing Co. v. United States

46 Cust. Ct. 455

CourtUnited States Customs Court

DecidedMay 1, 1961

DocketNo. 65555; protests 60/13123, etc. (New York)

StatusPublished

This text of 46 Cust. Ct. 455 (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.

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Biddle Purchasing Co. v. United States, 46 Cust. Ct. 455 (cusc 1961).

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Opinion

[456]*456Opinion by

Johnson, J.

It was stipulated that tbe 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, 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 the quantities of merchandise, which were reported by the inspector as manifested, not found. The protests were sustained to this extent.

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[456]*456Opinion by

Johnson, J.

It was stipulated that tbe 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, 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 the quantities of merchandise, which were reported by the inspector as manifested, not found. The protests were sustained to this extent.

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46 Cust. Ct. 455, Counsel Stack Legal Research, https://law.counselstack.com/opinion/biddle-purchasing-co-v-united-states-cusc-1961.

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