De Luca Importing Co. v. United States

U.S. Customs Court

De Luca Importing Co. v. United States

44 Cust. Ct. 333

CourtUnited States Customs Court

DecidedFebruary 1, 1960

DocketNo. 63770; protest 58/10165 (Los Angeles)

StatusPublished

This text of 44 Cust. Ct. 333 (De Luca Importing 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

De Luca Importing Co. v. United States, 44 Cust. Ct. 333 (cusc 1960).

Pincite

Opinion

Opinion by

Johnson, J.

It was stipulated that the facts and issues herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (31 C.C.P.A. 112, C.A.D. 351) and that the quantities 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 and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found. 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 facts and issues herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (31 C.C.P.A. 112, C.A.D. 351) and that the quantities 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 and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found. The protest was sustained to this extent.

Cite This Page — Counsel Stack

Bluebook (online)

44 Cust. Ct. 333, Counsel Stack Legal Research, https://law.counselstack.com/opinion/de-luca-importing-co-v-united-states-cusc-1960.