Golodetz v. United States

U.S. Customs Court

Golodetz v. United States

31 Cust. Ct. 272, 1953 Cust. Ct. LEXIS 1089

CourtUnited States Customs Court

DecidedOctober 22, 1953

DocketNo. 57562; protest 191190-K (Philadelphia)

StatusPublished

This text of 31 Cust. Ct. 272 (Golodetz 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

Golodetz v. United States, 31 Cust. Ct. 272, 1953 Cust. Ct. LEXIS 1089 (cusc 1953).

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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, reported by the inspector as “126 paper, 60 lb. bags Not Landed,” consists of sugar in 126 paper bags which 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 portions of the merchandise as were reported by the inspector as not landed. 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, reported by the inspector as “126 paper, 60 lb. bags Not Landed,” consists of sugar in 126 paper bags which 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 portions of the merchandise as were reported by the inspector as not landed. The protest was sustained to this extent.

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Bluebook (online)

31 Cust. Ct. 272, 1953 Cust. Ct. LEXIS 1089, Counsel Stack Legal Research, https://law.counselstack.com/opinion/golodetz-v-united-states-cusc-1953.