Briones & Co. v. United States

U.S. Customs Court

Briones & Co. v. United States

19 Cust. Ct. 160, 1947 Cust. Ct. LEXIS 1131

CourtUnited States Customs Court

DecidedOctober 29, 1947

DocketNo. 51992; protests 127059-K, etc. (New York)

StatusPublished

This text of 19 Cust. Ct. 160 (Briones & 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

Briones & Co. v. United States, 19 Cust. Ct. 160, 1947 Cust. Ct. LEXIS 1131 (cusc 1947).

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Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the merchandise, issues, and facts 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 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 pertains to the quantities reported by the inspector as not landed, is subject to an allowance in duties and internal revenue taxes. The protests were sustained to this extent. '

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Opinion by

Johnson, J.

At the trial it was stipulated that the merchandise, issues, and facts 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 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 pertains to the quantities reported by the inspector as not landed, is subject to an allowance in duties and internal revenue taxes. The protests were sustained to this extent. '

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Bluebook (online)

19 Cust. Ct. 160, 1947 Cust. Ct. LEXIS 1131, Counsel Stack Legal Research, https://law.counselstack.com/opinion/briones-co-v-united-states-cusc-1947.