Jersey National Liquor Co. v. United States

U.S. Customs Court

Jersey National Liquor Co. v. United States

33 Cust. Ct. 300, 1954 Cust. Ct. LEXIS 621

CourtUnited States Customs Court

DecidedJune 23, 1954

DocketNo. 58222; protests 222150-K and 222962-K (New York)

StatusPublished

This text of 33 Cust. Ct. 300 (Jersey National Liquor 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

Jersey National Liquor Co. v. United States, 33 Cust. Ct. 300, 1954 Cust. Ct. LEXIS 621 (cusc 1954).

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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 one case of cognac from the entry involved in protest 222150-K and three cases of vermuth from the entry involved in protest 222962-K, reported by the inspector as manifested, not found, were not in fact received by the importers. [301]*301In 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 one case of cognac from the entry involved in protest 222150-K and three cases of vermuth from the entry involved in protest 222962-K, reported by the inspector as manifested, not found, were not in fact received by the importers. [301]*301In 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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Bluebook (online)

33 Cust. Ct. 300, 1954 Cust. Ct. LEXIS 621, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jersey-national-liquor-co-v-united-states-cusc-1954.