Henry Kelly Importing & Distributing Co. v. United States

U.S. Customs Court

Henry Kelly Importing & Distributing Co. v. United States

19 Cust. Ct. 104, 1947 Cust. Ct. LEXIS 958

CourtUnited States Customs Court

DecidedJune 25, 1947

DocketNo. 51818; protests 122735-K, etc. (New York)

StatusPublished

This text of 19 Cust. Ct. 104 (Henry Kelly Importing & Distributing 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.

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Henry Kelly Importing & Distributing Co. v. United States, 19 Cust. Ct. 104, 1947 Cust. Ct. LEXIS 958 (cusc 1947).

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Opinion

Opinion by

Cline, J.

At the trial it was stipulated that the merchandise, issues, and facts in this case 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 quantities reported by the inspector as not landed were not in fact landed. In accordance with the stipulation it was held that as to the quantities reported by the inspector as not landed, the importers are entitled to a refund in duties and internal revenue taxes assessed thereon.

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Opinion by

Cline, J.

At the trial it was stipulated that the merchandise, issues, and facts in this case 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 quantities reported by the inspector as not landed were not in fact landed. In accordance with the stipulation it was held that as to the quantities reported by the inspector as not landed, the importers are entitled to a refund in duties and internal revenue taxes assessed thereon.

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Bluebook (online)

19 Cust. Ct. 104, 1947 Cust. Ct. LEXIS 958, Counsel Stack Legal Research, https://law.counselstack.com/opinion/henry-kelly-importing-distributing-co-v-united-states-cusc-1947.