International Packers Commercial Co. v. United States

U.S. Customs Court

International Packers Commercial Co. v. United States

36 Cust. Ct. 320

United States Customs Court·Decided January 12, 1956·No. No. 59646; protests 237777-K, etc. (New York)·Published

Opinion

Opinion by

Johnson, J.

It was stipulated that the issues and facts herein are similar in all material respects to those involved in United States v. Browne [321]*321Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the quantities reported by the inspector as not landed not found, or as manifested not found, were not in fact received by the importers. 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 not found, or as manifested not found. The protests were sustained to this extent.

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Opinion by

Johnson, J.

It was stipulated that the issues and facts herein are similar in all material respects to those involved in United States v. Browne [321]*321Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the quantities reported by the inspector as not landed not found, or as manifested not found, were not in fact received by the importers. 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 not found, or as manifested not found. The protests were sustained to this extent.

International Packers Commercial Co. v. United States, 36 Cust. Ct. 320 (cusc 1956).

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