Edward P. Paul & Co. v. United States

U.S. Customs Court

Edward P. Paul & Co. v. United States

52 Cust. Ct. 349, 1964 Cust. Ct. LEXIS 3530

CourtUnited States Customs Court

DecidedMay 13, 1964

DocketNo. 68547; protest 63/13673 (New York)

StatusPublished

This text of 52 Cust. Ct. 349 (Edward P. Paul & 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

Edward P. Paul & Co. v. United States, 52 Cust. Ct. 349, 1964 Cust. Ct. LEXIS 3530 (cusc 1964).

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Opinion

Opinion by

Richardson, 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 CCPA 112, C.A.D. 351), and that the merchandise, reported by the inspector as manifested, not found, was 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 quantities of merchandise, which were reported by the inspector as manifested, not found. The protest was sustained to this extent.

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Opinion by

Richardson, 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 CCPA 112, C.A.D. 351), and that the merchandise, reported by the inspector as manifested, not found, was 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 quantities of merchandise, which were reported by the inspector as manifested, not found. The protest was sustained to this extent.

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Bluebook (online)

52 Cust. Ct. 349, 1964 Cust. Ct. LEXIS 3530, Counsel Stack Legal Research, https://law.counselstack.com/opinion/edward-p-paul-co-v-united-states-cusc-1964.