Cohen v. United States

U.S. Customs Court

Cohen v. United States

21 Cust. Ct. 164, 1948 Cust. Ct. LEXIS 472

United States Customs Court·Decided June 16, 1948·No. No. 52387; protest 130341-K/12879 (New Orleans)·Published

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the 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 one bag of dried mushrooms reported as short by the discharging inspector is subject to an allowance in duties as claimed. The protest was 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 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 one bag of dried mushrooms reported as short by the discharging inspector is subject to an allowance in duties as claimed. The protest was sustained to this extent.

Cohen v. United States, 21 Cust. Ct. 164, 1948 Cust. Ct. LEXIS 472 (cusc 1948).

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21 Cust. Ct. 164 (Cohen v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.