Julius Wile Sons & Co. v. United States

U.S. Customs Court

Julius Wile Sons & Co. v. United States

42 Cust. Ct. 278

CourtUnited States Customs Court

DecidedFebruary 10, 1959

DocketNo. 62742; protest 299623-K (New York)

StatusPublished

This text of 42 Cust. Ct. 278 (Julius Wile Sons & 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.

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Julius Wile Sons & Co. v. United States, 42 Cust. Ct. 278 (cusc 1959).

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Opinion

Opinion by

Johnson, J.

At the trial, the official entry papers were moved in evidence. It appeared from these papers that 1 case and 4 bottles covered by WTD entry No. 0654 were missing on arrival at San Francisco. Following United States v. R. C. Williams & Co., Inc. (40 C.C.P.A, 130, C.A.D. 508) and Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C.D. 1155), the collector was directed to refund all duty and tax on the missing merchandise.

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Opinion by

Johnson, J.

At the trial, the official entry papers were moved in evidence. It appeared from these papers that 1 case and 4 bottles covered by WTD entry No. 0654 were missing on arrival at San Francisco. Following United States v. R. C. Williams & Co., Inc. (40 C.C.P.A, 130, C.A.D. 508) and Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C.D. 1155), the collector was directed to refund all duty and tax on the missing merchandise.

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42 Cust. Ct. 278, Counsel Stack Legal Research, https://law.counselstack.com/opinion/julius-wile-sons-co-v-united-states-cusc-1959.

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