Continental Merchandise Co. v. United States

U.S. Customs Court

Continental Merchandise Co. v. United States

37 Cust. Ct. 281

CourtUnited States Customs Court

DecidedJune 28, 1956

DocketNo. 60084; protests 247105-K and 258579-K (New York)

StatusPublished

This text of 37 Cust. Ct. 281 (Continental Merchandise 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

Continental Merchandise Co. v. United States, 37 Cust. Ct. 281 (cusc 1956).

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Opinion

Opinion by

Johnson, J.

It was stipulated that the 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 merchandise reported by the inspector as manifested, not found, was 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 two cases of merchandise which were reported by the inspector as manifested, not found. The protests were sustained to this extent.

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Opinion by

Johnson, J.

It was stipulated that the 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 merchandise reported by the inspector as manifested, not found, was 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 two cases of merchandise which were reported by the inspector as manifested, not found. The protests were sustained to this extent.

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Bluebook (online)

37 Cust. Ct. 281, Counsel Stack Legal Research, https://law.counselstack.com/opinion/continental-merchandise-co-v-united-states-cusc-1956.