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

United States Customs Court·Decided May 19, 1949·No. No. 53167; protest 145820-K (New York)·Published

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.

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

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22 Cust. Ct. 320 (J. D. Smith Inter-Ocean, Inc. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.