Choice Wines Import Corp. v. United States

U.S. Customs Court

Choice Wines Import Corp. v. United States

20 Cust. Ct. 274, 1948 Cust. Ct. LEXIS 152

CourtUnited States Customs Court

DecidedFebruary 26, 1948

DocketNo. 52203; protests 133472-K and 119449-K (New York)

StatusPublished

This text of 20 Cust. Ct. 274 (Choice Wines Import Corp. 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

Choice Wines Import Corp. v. United States, 20 Cust. Ct. 274, 1948 Cust. Ct. LEXIS 152 (cusc 1948).

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Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the merchandise, issues, and facts 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 not landed were not in fact landed. 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 not landed, is subject to an allowance in duties and internal revenue taxes. The protests were sustained to this extent.

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Opinion by

Johnson, J.

At the trial it was stipulated that the merchandise, issues, and facts 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 not landed were not in fact landed. 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 not landed, is subject to an allowance in duties and internal revenue taxes. The protests were sustained to this extent.

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Bluebook (online)

20 Cust. Ct. 274, 1948 Cust. Ct. LEXIS 152, Counsel Stack Legal Research, https://law.counselstack.com/opinion/choice-wines-import-corp-v-united-states-cusc-1948.