Chicago Macaroni Co. v. United States

U.S. Customs Court

Chicago Macaroni Co. v. United States

28 Cust. Ct. 500, 1952 Cust. Ct. LEXIS 578

CourtUnited States Customs Court

DecidedJune 3, 1952

DocketNo. 56738; protest 180937-K (New York)

StatusPublished

This text of 28 Cust. Ct. 500 (Chicago Macaroni 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

Chicago Macaroni Co. v. United States, 28 Cust. Ct. 500, 1952 Cust. Ct. LEXIS 578 (cusc 1952).

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Opinion

Opiriion by

Johnson, J.

At the trial it was stipulated that the 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 importer. In accordance with stipulation of counsel and following the decision cited it was held that duty is not assessable upon such portions of the merchandise as were reported by the inspector as manifested not found. The protest was sustained to this extent.

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Opiriion by

Johnson, J.

At the trial it was stipulated that the 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 importer. In accordance with stipulation of counsel and following the decision cited it was held that duty is not assessable upon such portions of the merchandise as were reported by the inspector as manifested not found. The protest was sustained to this extent.

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Bluebook (online)

28 Cust. Ct. 500, 1952 Cust. Ct. LEXIS 578, Counsel Stack Legal Research, https://law.counselstack.com/opinion/chicago-macaroni-co-v-united-states-cusc-1952.