Edward P. Paul & Co. v. United States

U.S. Customs Court

Edward P. Paul & Co. v. United States

25 Cust. Ct. 333, 1950 Cust. Ct. LEXIS 557

United States Customs Court·Decided December 5, 1950·No. No. 54932; protests 161311-K, etc. (New York)·Published

Opinion

Opinion by

Johnson, J.

At the trial 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. (34 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 importers. In accordance with stipulation of counsel and following the decision cited it was held that duty is not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found. The protests were sustained to this extent.

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Opinion by

Johnson, J.

At the trial 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. (34 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 importers. In accordance with stipulation of counsel and following the decision cited it was held that duty is not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found. The protests were sustained to this extent.

Edward P. Paul & Co. v. United States, 25 Cust. Ct. 333, 1950 Cust. Ct. LEXIS 557 (cusc 1950).

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