Chicago Macaroni Co. v. United States

U.S. Customs Court

Chicago Macaroni Co. v. United States

23 Cust. Ct. 213, 1949 Cust. Ct. LEXIS 1080

United States Customs Court·Decided November 22, 1949·No. No. 53743; protests 145315-K and 145316-K (New York)·Published

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the issues and facts herein are similar 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 importer. In accordance with stipulation and following the decision cited it was held that the merchandise, insofar as it involves the quantities reported by the inspector as manifested, not found, is subject to an allowance in duties. The protests were sustained to this extent.

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Opinion by

Johnson, J.

At the trial it was stipulated that the issues and facts herein are similar 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 importer. In accordance with stipulation and following the decision cited it was held that the merchandise, insofar as it involves the quantities reported by the inspector as manifested, not found, is subject to an allowance in duties. The protests were sustained to this extent.

Chicago Macaroni Co. v. United States, 23 Cust. Ct. 213, 1949 Cust. Ct. LEXIS 1080 (cusc 1949).

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