Fishery Products, Inc. v. United States

U.S. Customs Court

Fishery Products, Inc. v. United States

29 Cust. Ct. 367, 1952 Cust. Ct. LEXIS 1528

United States Customs Court·Decided September 5, 1952·No. No. 56848; protest 182953-K (New York)·Published

Opinion

[368]*368Opinion by

Johnson, J.

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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[368]*368Opinion by

Johnson, J.

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.

Fishery Products, Inc. v. United States, 29 Cust. Ct. 367, 1952 Cust. Ct. LEXIS 1528 (cusc 1952).

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