Fishery Products, Inc. v. United States
This text of 29 Cust. Ct. 367 (Fishery Products, Inc. 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.
Opinion
[368]*368Opinion by
At the trial it was stipulated that the issue herein is similar to that involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the merchandise, consisting of 190 cartons of frozen fish, was missing and was not in fact landed, imported, nor received by the importer. In accordance with stipulation of counsel and following the decision cited, it was held that duty is not assessable upon said 190 cartons of frozen fish reported by the inspector as not found at the time of landing. The protest was sustained to this extent.
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29 Cust. Ct. 367, 1952 Cust. Ct. LEXIS 1528, Counsel Stack Legal Research, https://law.counselstack.com/opinion/fishery-products-inc-v-united-states-cusc-1952.