Fritz v. United States

U.S. Customs Court

Fritz v. United States

35 Cust. Ct. 329

CourtUnited States Customs Court

DecidedDecember 1, 1955

DocketNo. 59511; protest 253737-K (New York)

StatusPublished

This text of 35 Cust. Ct. 329 (Fritz 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

Fritz v. United States, 35 Cust. Ct. 329 (cusc 1955).

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Opinion

Opinion by

Johnson, J.

It was stipulated that the issue herein is similar in all material respects 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 contained in case No. 4220, reported by the inspector as manifested, not found, was not in fact received by the importer. In accordance with stipulation of counsel and following the decision cited it was held that duty is not assessable upon such portion of the merchandise as was reported by the inspector as manifested, not found. The protest was sustained to this extent.

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Opinion by

Johnson, J.

It was stipulated that the issue herein is similar in all material respects 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 contained in case No. 4220, reported by the inspector as manifested, not found, was not in fact received by the importer. In accordance with stipulation of counsel and following the decision cited it was held that duty is not assessable upon such portion of the merchandise as was reported by the inspector as manifested, not found. The protest was sustained to this extent.

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Bluebook (online)

35 Cust. Ct. 329, Counsel Stack Legal Research, https://law.counselstack.com/opinion/fritz-v-united-states-cusc-1955.