J. & J. Distributing Co. v. United States

U.S. Customs Court

J. & J. Distributing Co. v. United States

32 Cust. Ct. 460, 1954 Cust. Ct. LEXIS 1993

United States Customs Court·Decided April 14, 1954·No. No. 58013; protests 218042-K, etc. (New York)·Published

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the merchandise, issues, and facts herein 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 case or cases of Scotch whisky reported by the inspector 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 and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found. The protests were sustained to this extent.

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Opinion by

Johnson, J.

At the trial it was stipulated that the merchandise, issues, and facts herein 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 case or cases of Scotch whisky reported by the inspector 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 and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found. The protests were sustained to this extent.

J. & J. Distributing Co. v. United States, 32 Cust. Ct. 460, 1954 Cust. Ct. LEXIS 1993 (cusc 1954).

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