Capitol Distributors Corp. v. United States

U.S. Customs Court

Capitol Distributors Corp. v. United States

30 Cust. Ct. 438, 1953 Cust. Ct. LEXIS 319

United States Customs Court·Decided April 29, 1953·No. No. 57289; protests 196878-K, etc. (New York)·Published

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the merchandise, facts, 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 not found were not in fact received by the importers. In accordance with stipulation of counsel and following the decision cited it was held that duty and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as manifested not found. The protests were sustained to this extent.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Johnson, J.

At the trial it was stipulated that the merchandise, facts, 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 not found were not in fact received by the importers. In accordance with stipulation of counsel and following the decision cited it was held that duty and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as manifested not found. The protests were sustained to this extent.

Capitol Distributors Corp. v. United States, 30 Cust. Ct. 438, 1953 Cust. Ct. LEXIS 319 (cusc 1953).

Pincite

30 Cust. Ct. 438 (Capitol Distributors Corp. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.