Geo. E. Athans Co. v. United States

U.S. Customs Court

Geo. E. Athans Co. v. United States

32 Cust. Ct. 460, 1954 Cust. Ct. LEXIS 1991

CourtUnited States Customs Court

DecidedApril 14, 1954

DocketNo. 58011; protest 217667-K (New York)

StatusPublished

This text of 32 Cust. Ct. 460 (Geo. E. Athans Co. 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

Geo. E. Athans Co. v. United States, 32 Cust. Ct. 460, 1954 Cust. Ct. LEXIS 1991 (cusc 1954).

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Opinion

Opinion by

Johnson, J.

At the trial 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, consisting of 6 barrels of Calamata olives, reported by the inspector as manifested, not found, was not in fact imported. In accordance with stipulation of counsel and following the decision cited it was held that duty is not 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 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, consisting of 6 barrels of Calamata olives, reported by the inspector as manifested, not found, was not in fact imported. In accordance with stipulation of counsel and following the decision cited it was held that duty is not 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)

32 Cust. Ct. 460, 1954 Cust. Ct. LEXIS 1991, Counsel Stack Legal Research, https://law.counselstack.com/opinion/geo-e-athans-co-v-united-states-cusc-1954.