Braun Importing Co. v. United States

42 Cust. Ct. 339
CourtUnited States Customs Court
DecidedMarch 31, 1959
DocketNo. 62932; protest 327288-K (New York)
StatusPublished

This text of 42 Cust. Ct. 339 (Braun Importing 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
Braun Importing Co. v. United States, 42 Cust. Ct. 339 (cusc 1959).

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 two cases of walnuts reported by the inspector as manifested, not found, were not in fact received by the importer. In accordance with stipulation of counsel and following the decision cited it was held that duty is not assessable upon the two cases of walnuts, which were reported by the inspector as manifested, not found. The protest was sustained to this extent.

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Related

United States v. Browne Vintners Co.
34 C.C.P.A. 112 (Customs and Patent Appeals, 1946)

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Bluebook (online)
42 Cust. Ct. 339, Counsel Stack Legal Research, https://law.counselstack.com/opinion/braun-importing-co-v-united-states-cusc-1959.