Curtiss Candy Co. v. United States

U.S. Customs Court

Curtiss Candy Co. v. United States

49 Cust. Ct. 299, 1962 Cust. Ct. LEXIS 913

CourtUnited States Customs Court

DecidedNovember 13, 1962

DocketNo. 67189; protest 59/17238 (New York)

StatusPublished

This text of 49 Cust. Ct. 299 (Curtiss Candy 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

Curtiss Candy Co. v. United States, 49 Cust. Ct. 299, 1962 Cust. Ct. LEXIS 913 (cusc 1962).

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Opinion

[300]*300Opinion by

Johnson, J.

It was stipulated that the principles 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 40 bags of peanuts, weighing 3,934 pounds, 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 the 40 bags of peanuts, which were reported by the inspector as manifested, not found. The protest was sustained to this extent.

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[300]*300Opinion by

Johnson, J.

It was stipulated that the principles 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 40 bags of peanuts, weighing 3,934 pounds, 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 the 40 bags of peanuts, which were reported by the inspector as manifested, not found. The protest was sustained to this extent.

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Bluebook (online)

49 Cust. Ct. 299, 1962 Cust. Ct. LEXIS 913, Counsel Stack Legal Research, https://law.counselstack.com/opinion/curtiss-candy-co-v-united-states-cusc-1962.

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