John Ambriola & Co., Inc. v. United States

U.S. Customs Court

John Ambriola & Co., Inc. v. United States

31 Cust. Ct. 247, 1953 Cust. Ct. LEXIS 1011

United States Customs Court·Decided September 17, 1953·No. No. 57484; protests 202217-K, etc. (New York)·Published

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the facts and issues 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 quantities reported by the inspector as manifested, not found, or not landed, 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, or not landed, 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 facts and issues 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 quantities reported by the inspector as manifested, not found, or not landed, 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, or not landed, not found. The protests were sustained to this extent.

John Ambriola & Co., Inc. v. United States, 31 Cust. Ct. 247, 1953 Cust. Ct. LEXIS 1011 (cusc 1953).

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