Dreyfus Ashby & Co. v. United States
45 Cust. Ct. 292
United States Customs Court·Decided September 30, 1960·No. No. 64609; protest 59/13744 (New York)·Published
Opinion
Opinion by
It was stipulated that no allowance was made on one carton of liquor, reported by the inspector as mainfested, but not landed. In [293]*293accordance with stipulation of counsel and following United States v. Browne Vintners Co., Inc. (34 C.C.P.A. 112, C.A.D. 351), it was held that duty and internal revenue tax are not assessable upon the carton of liquor, reported by the inspector as not landed.
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Dreyfus Ashby & Co. v. United States, 45 Cust. Ct. 292 (cusc 1960).
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Related
United States v. Browne Vintners Co.
34 C.C.P.A. 112 (Customs and Patent Appeals, 1946)