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

United States Customs Court·Decided June 25, 1947·No. No. 51818; protests 122735-K, etc. (New York)·Published

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.

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

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19 Cust. Ct. 104 (Henry Kelly Importing & Distributing Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.