British West Indies Corp. v. United States

U.S. Customs Court

British West Indies Corp. v. United States

27 Cust. Ct. 355, 1951 Cust. Ct. LEXIS 1203

CourtUnited States Customs Court

DecidedNovember 19, 1951

DocketNo. 56032; protest 156963-K (New York)

StatusPublished

This text of 27 Cust. Ct. 355 (British West Indies Corp. 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

British West Indies Corp. v. United States, 27 Cust. Ct. 355, 1951 Cust. Ct. LEXIS 1203 (cusc 1951).

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Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the issue herein is similar in all material respects to that involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the merchandise, consisting of a total of 62 pairs of sisal shoes from cases 554, 557, 562,'566, 572, 575, and 578, was not in fact imported. In accordance with stipulation of counsel and following the decision cited it was held that duty is not assessable upon the said 62 pairs of sisal shoes missing from cases 554, 557, 562, 566, 572, 575, and 578. The protest was sustained to this extent.

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Opinion by

Johnson, J.

At the trial it was stipulated that the issue herein is similar in all material respects to that involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the merchandise, consisting of a total of 62 pairs of sisal shoes from cases 554, 557, 562,'566, 572, 575, and 578, was not in fact imported. In accordance with stipulation of counsel and following the decision cited it was held that duty is not assessable upon the said 62 pairs of sisal shoes missing from cases 554, 557, 562, 566, 572, 575, and 578. The protest was sustained to this extent.

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Bluebook (online)

27 Cust. Ct. 355, 1951 Cust. Ct. LEXIS 1203, Counsel Stack Legal Research, https://law.counselstack.com/opinion/british-west-indies-corp-v-united-states-cusc-1951.