Chelsea Import Co. v. United States

U.S. Customs Court

Chelsea Import Co. v. United States

45 Cust. Ct. 292

CourtUnited States Customs Court

DecidedSeptember 30, 1960

DocketNo. 64608; protest 59/26741 (New York)

StatusPublished

This text of 45 Cust. Ct. 292 (Chelsea Import 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

Chelsea Import Co. v. United States, 45 Cust. Ct. 292 (cusc 1960).

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Opinion

Opinion by

Johnson, J.

It was stipulated that the principles 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 five cases of decorated chinaware (dinner sets), reported by the inspector as manifested, not found, were not in fact received by the importer. In accordance with stipulation of counsel and following the decision cited, it was held that duty is not assessable upon the five cases of chinaware, which were reported by the inspector as manifested, not found. The protest was sustained to this extent.

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Opinion by

Johnson, J.

It was stipulated that the principles 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 five cases of decorated chinaware (dinner sets), reported by the inspector as manifested, not found, were not in fact received by the importer. In accordance with stipulation of counsel and following the decision cited, it was held that duty is not assessable upon the five cases of chinaware, which were reported by the inspector as manifested, not found. The protest was sustained to this extent.

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45 Cust. Ct. 292, Counsel Stack Legal Research, https://law.counselstack.com/opinion/chelsea-import-co-v-united-states-cusc-1960.

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