Browne Vintners Co. v. United States

U.S. Customs Court

Browne Vintners Co. v. United States

19 Cust. Ct. 177, 1947 Cust. Ct. LEXIS 1187

CourtUnited States Customs Court

DecidedNovember 19, 1947

DocketNo. 52048; protest 120331-K (New York)

StatusPublished

This text of 19 Cust. Ct. 177 (Browne Vintners 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

Browne Vintners Co. v. United States, 19 Cust. Ct. 177, 1947 Cust. Ct. LEXIS 1187 (cusc 1947).

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Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the merchandise and issues 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 manifested and not found were not in fact received by the importer or by any other person for the importer’s account. 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 manifested and not found, is subject to an allowance in duties and internal revenue taxes. The protest was sustained to this extent.

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Opinion by

Johnson, J.

At the trial it was stipulated that the merchandise and issues 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 manifested and not found were not in fact received by the importer or by any other person for the importer’s account. 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 manifested and not found, is subject to an allowance in duties and internal revenue taxes. The protest was sustained to this extent.

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Bluebook (online)

19 Cust. Ct. 177, 1947 Cust. Ct. LEXIS 1187, Counsel Stack Legal Research, https://law.counselstack.com/opinion/browne-vintners-co-v-united-states-cusc-1947.