Coro, Inc. v. United States

U.S. Customs Court

Coro, Inc. v. United States

34 Cust. Ct. 265

CourtUnited States Customs Court

DecidedJanuary 13, 1955

DocketNo. 58702; protest 215510-K (New York)

StatusPublished

This text of 34 Cust. Ct. 265 (Coro, Inc. 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

Coro, Inc. v. United States, 34 Cust. Ct. 265 (cusc 1955).

Pincite

Opinion

Opinion by

Johnson, J.

It was stipulated that the issue herein is similar in all material respects to that involved in United States v. Washington State Liquor Control Board (34 C. C. P. A. 118, C. A. D. 352) and that the merchandise, consisting of 118)3 dozen necklets out of case HL 251, was not in fact imported. In accordance with stipulation and following the decision cited, as well as that in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), it was held that duty is not assessable upon the 118)3 dozen necklets missing from case HL 251. The protest was sustained to this extent.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Johnson, J.

It was stipulated that the issue herein is similar in all material respects to that involved in United States v. Washington State Liquor Control Board (34 C. C. P. A. 118, C. A. D. 352) and that the merchandise, consisting of 118)3 dozen necklets out of case HL 251, was not in fact imported. In accordance with stipulation and following the decision cited, as well as that in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), it was held that duty is not assessable upon the 118)3 dozen necklets missing from case HL 251. The protest was sustained to this extent.

Cite This Page — Counsel Stack

Bluebook (online)

34 Cust. Ct. 265, Counsel Stack Legal Research, https://law.counselstack.com/opinion/coro-inc-v-united-states-cusc-1955.