J. D. Smith Inter-Ocean, Inc. v. United States

U.S. Customs Court

J. D. Smith Inter-Ocean, Inc. v. United States

22 Cust. Ct. 320, 1949 Cust. Ct. LEXIS 1629

CourtUnited States Customs Court

DecidedMay 19, 1949

DocketNo. 53167; protest 145820-K (New York)

StatusPublished

This text of 22 Cust. Ct. 320 (J. D. Smith Inter-Ocean, Inc. 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

J. D. Smith Inter-Ocean, Inc. v. United States, 22 Cust. Ct. 320, 1949 Cust. Ct. LEXIS 1629 (cusc 1949).

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Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the issues and facts 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 manifested, not found, were not in fact received by the importer. In accordance with stipulation and following' the decision cited it was held that the merchandise, insofar as it involves the quantities reported by the inspector as “manifested, not found,” is subject to an allowance in duties. The protest was sustained to this extent.

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Opinion by

Johnson, J.

At the trial it was stipulated that the issues and facts 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 manifested, not found, were not in fact received by the importer. In accordance with stipulation and following' the decision cited it was held that the merchandise, insofar as it involves the quantities reported by the inspector as “manifested, not found,” is subject to an allowance in duties. The protest was sustained to this extent.

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Bluebook (online)

22 Cust. Ct. 320, 1949 Cust. Ct. LEXIS 1629, Counsel Stack Legal Research, https://law.counselstack.com/opinion/j-d-smith-inter-ocean-inc-v-united-states-cusc-1949.