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

CourtUnited States Customs Court

DecidedJune 10, 1953

DocketNo. 57395; protest 194265-K (San Francisco)

StatusPublished

This text of 30 Cust. Ct. 480 (Jay Dee Handkerchief Co. 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

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

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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.

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Bluebook (online)

30 Cust. Ct. 480, 1953 Cust. Ct. LEXIS 425, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jay-dee-handkerchief-co-v-united-states-cusc-1953.