Brake v. United States

U.S. Customs Court

Brake v. United States

22 Cust. Ct. 231, 1949 Cust. Ct. LEXIS 1317

CourtUnited States Customs Court

DecidedJanuary 27, 1949

DocketNo. 52855; protest 133602-K (New York)

StatusPublished

This text of 22 Cust. Ct. 231 (Brake 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

Brake v. United States, 22 Cust. Ct. 231, 1949 Cust. Ct. LEXIS 1317 (cusc 1949).

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Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the issues and facts herein are similar 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 not landed were not in fact landed. In accordance with stipulation and following the decision cited it was held that the merchandise, insofar as it involves the quantities reported by the inspector as “manifested, not landed, not found,” is subject to an allowance in duties. The protest was sustained to this extent.

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Opinion by

Johnson, J.

At the trial it was stipulated that the issues and facts herein are similar 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 not landed were not in fact landed. In accordance with stipulation and following the decision cited it was held that the merchandise, insofar as it involves the quantities reported by the inspector as “manifested, not landed, not found,” is subject to an allowance in duties. The protest was sustained to this extent.

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Bluebook (online)

22 Cust. Ct. 231, 1949 Cust. Ct. LEXIS 1317, Counsel Stack Legal Research, https://law.counselstack.com/opinion/brake-v-united-states-cusc-1949.