Fishery Products, Inc. v. United States

U.S. Customs Court

Fishery Products, Inc. v. United States

30 Cust. Ct. 419

CourtUnited States Customs Court

DecidedApril 9, 1953

DocketNo. 57255; protest 196892-K (New York)

StatusPublished

This text of 30 Cust. Ct. 419 (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.

Bluebook

Fishery Products, Inc. v. United States, 30 Cust. Ct. 419 (cusc 1953).

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Opinion

Opinion by

Johnson, J.

At the trial it was-stipulated that the facts and issues herein are similar 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 in fact not landed. In accordance with stipulation of counsel and following the decision cited it was held that duty is m t assessable upon such portions of the merchandise as were reported by the inspector as manifested not found. The protest was 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 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 in fact not landed. In accordance with stipulation of counsel and following the decision cited it was held that duty is m t assessable upon such portions of the merchandise as were reported by the inspector as manifested not found. The protest was sustained to this extent.

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Bluebook (online)

30 Cust. Ct. 419, Counsel Stack Legal Research, https://law.counselstack.com/opinion/fishery-products-inc-v-united-states-cusc-1953.