Foreign Vintages, Inc. v. United States

U.S. Customs Court

Foreign Vintages, Inc. v. United States

21 Cust. Ct. 252, 1948 Cust. Ct. LEXIS 799

CourtUnited States Customs Court

DecidedDecember 8, 1948

DocketNo. 52714; protest 130780-K (New York)

StatusPublished

This text of 21 Cust. Ct. 252 (Foreign Vintages, 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

Foreign Vintages, Inc. v. United States, 21 Cust. Ct. 252, 1948 Cust. Ct. LEXIS 799 (cusc 1948).

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Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the merchandise, issues, and facts herein are similar in all material rsepects 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 not in fact received by the importer. In accordance with stipulation and following the decision cited it was held that the merchandise, insofar as it pertains to the quantity reported by the inspector as manifested, not found, is subject to an allowance in duties and internal revenue taxes. The protest was sustained to this extent.

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Opinion by

Johnson, J.

At the trial it was stipulated that the merchandise, issues, and facts herein are similar in all material rsepects 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 not in fact received by the importer. In accordance with stipulation and following the decision cited it was held that the merchandise, insofar as it pertains to the quantity reported by the inspector as manifested, not found, is subject to an allowance in duties and internal revenue taxes. The protest was sustained to this extent.

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Bluebook (online)

21 Cust. Ct. 252, 1948 Cust. Ct. LEXIS 799, Counsel Stack Legal Research, https://law.counselstack.com/opinion/foreign-vintages-inc-v-united-states-cusc-1948.