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

United States Customs Court·Decided April 14, 1954·No. No. 58011; protest 217667-K (New York)·Published

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.

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

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32 Cust. Ct. 460 (Geo. E. Athans Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.