Kobrand Corp. v. United States

U.S. Customs Court

Kobrand Corp. v. United States

50 Cust. Ct. 292, 1963 Cust. Ct. LEXIS 3818

United States Customs Court·Decided May 7, 1963·No. No. 67697; protest 60/26425 (New York)·Published

Opinion

Opinion by

Johnson, J.

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 CCPA 112, C.A.D. 351) and that the quantities reported [293]*293by the inspector as manifested, not found, were not in fact received by the importer. 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. The protest was sustained to this extent.

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Opinion by

Johnson, J.

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 CCPA 112, C.A.D. 351) and that the quantities reported [293]*293by the inspector as manifested, not found, were not in fact received by the importer. 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. The protest was sustained to this extent.

Kobrand Corp. v. United States, 50 Cust. Ct. 292, 1963 Cust. Ct. LEXIS 3818 (cusc 1963).

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