Jay Dee Handkerchief Co. v. United States

U.S. Customs Court

Jay Dee Handkerchief Co. v. United States

30 Cust. Ct. 480, 1953 Cust. Ct. LEXIS 425

United States Customs Court·Decided June 10, 1953·No. No. 57395; protest 194265-K (San Francisco)·Published

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that at the time of un-lading, case No. 79 was found to be broken or damaged, and 88 dozen handkerchiefs were missing. In accordance with stipulation of counsel and following United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), it was held that duty is not assessable upon the 88 dozen handkerchiefs which were reported missing. The protest was sustained to this extent.

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Opinion by

Johnson, J.

At the trial it was stipulated that at the time of un-lading, case No. 79 was found to be broken or damaged, and 88 dozen handkerchiefs were missing. In accordance with stipulation of counsel and following United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), it was held that duty is not assessable upon the 88 dozen handkerchiefs which were reported missing. The protest was sustained to this extent.

Jay Dee Handkerchief Co. v. United States, 30 Cust. Ct. 480, 1953 Cust. Ct. LEXIS 425 (cusc 1953).

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30 Cust. Ct. 480 (Jay Dee Handkerchief Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.