F. Strauss & Son, Inc. v. United States

U.S. Customs Court

F. Strauss & Son, Inc. v. United States

29 Cust. Ct. 390, 1952 Cust. Ct. LEXIS 1592

United States Customs Court·Decided October 21, 1952·No. No. 56912; protest 179441-K/14049 (New Orleans)·Published

Opinion

Opinion by

Johnson, J.

At the trial, the customs inspector testified that the case he reported as short was not received with the shipment. Plaintiff’s second witness also testified that a case was short when the shipment was received, but that one case was shipped later and that duty and internal revenue taxes were again paid thereon. In view of the evidence presented 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 case shown to have been short-landed. The protest was sustained to this extent.

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Opinion by

Johnson, J.

At the trial, the customs inspector testified that the case he reported as short was not received with the shipment. Plaintiff’s second witness also testified that a case was short when the shipment was received, but that one case was shipped later and that duty and internal revenue taxes were again paid thereon. In view of the evidence presented 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 case shown to have been short-landed. The protest was sustained to this extent.

F. Strauss & Son, Inc. v. United States, 29 Cust. Ct. 390, 1952 Cust. Ct. LEXIS 1592 (cusc 1952).

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29 Cust. Ct. 390 (F. Strauss & Son, Inc. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.