Geo. E. Athans Co. v. United States

U.S. Customs Court

Geo. E. Athans Co. v. United States

35 Cust. Ct. 219

CourtUnited States Customs Court

DecidedJuly 21, 1955

DocketNo. 59231; protest 254509-K (New York)

StatusPublished

This text of 35 Cust. Ct. 219 (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, 35 Cust. Ct. 219 (cusc 1955).

Pincite

Opinion

Opinion by

Johnson, J.

It was stipulated that the issues herein are similar in all material respects to those 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 14 barrels of black olives in brine, 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.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Johnson, J.

It was stipulated that the issues herein are similar in all material respects to those 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 14 barrels of black olives in brine, 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.

Cite This Page — Counsel Stack

Bluebook (online)

35 Cust. Ct. 219, Counsel Stack Legal Research, https://law.counselstack.com/opinion/geo-e-athans-co-v-united-states-cusc-1955.