Briones & Co. v. United States

U.S. Customs Court

Briones & Co. v. United States

23 Cust. Ct. 230, 1949 Cust. Ct. LEXIS 1158

CourtUnited States Customs Court

DecidedDecember 14, 1949

DocketNo. 53821; protests 130266-K, etc. (New York)

StatusPublished

This text of 23 Cust. Ct. 230 (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, 23 Cust. Ct. 230, 1949 Cust. Ct. LEXIS 1158 (cusc 1949).

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Opinion

Opinion by

Johnson, J.

It was stipulated that the merchandise and issues are the same in all material respects as those in Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155). For the reasons stated in the cited authority, the first claim of the plaintiffs was sustained. It was also stipulated that the merchandise, issues, and facts herein are similar to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 113, C. A. D. 351). Following the cited authority it was held that an allowance in duties and internal revenue taxes should be made as to the merchandise respecting the quantities reported by the discharging inspectors as not landed, or as manifested, not found. The protests were sustained to the extent indicated.

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Opinion by

Johnson, J.

It was stipulated that the merchandise and issues are the same in all material respects as those in Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155). For the reasons stated in the cited authority, the first claim of the plaintiffs was sustained. It was also stipulated that the merchandise, issues, and facts herein are similar to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 113, C. A. D. 351). Following the cited authority it was held that an allowance in duties and internal revenue taxes should be made as to the merchandise respecting the quantities reported by the discharging inspectors as not landed, or as manifested, not found. The protests were sustained to the extent indicated.

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Bluebook (online)

23 Cust. Ct. 230, 1949 Cust. Ct. LEXIS 1158, Counsel Stack Legal Research, https://law.counselstack.com/opinion/briones-co-v-united-states-cusc-1949.

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