Lian Bros. v. United States

U.S. Customs Court

Lian Bros. v. United States

21 Cust. Ct. 253, 1948 Cust. Ct. LEXIS 803

United States Customs Court·Decided December 8, 1948·No. No. 52718; protest 131828-K (B) (New York)·Published

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that duty was paid by the importer on 132 packages supposedly contained in case No. 859; that at the time of its unloading, case 859 was examined by the inspector; that it was found by him to have been landed in bad order and to contain only 95 packages. In accordance with stipulation and accepting same as a statement of fact it was held that all duty taken upon the merchandise contained in said 37 missing packages should be refunded. The protest was sustained to this extent.

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Opinion by

Johnson, J.

At the trial it was stipulated that duty was paid by the importer on 132 packages supposedly contained in case No. 859; that at the time of its unloading, case 859 was examined by the inspector; that it was found by him to have been landed in bad order and to contain only 95 packages. In accordance with stipulation and accepting same as a statement of fact it was held that all duty taken upon the merchandise contained in said 37 missing packages should be refunded. The protest was sustained to this extent.

Lian Bros. v. United States, 21 Cust. Ct. 253, 1948 Cust. Ct. LEXIS 803 (cusc 1948).

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21 Cust. Ct. 253 (Lian Bros. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.