M. J. & H. J. Meyer Co. v. United States

U.S. Customs Court

M. J. & H. J. Meyer Co. v. United States

32 Cust. Ct. 467, 1954 Cust. Ct. LEXIS 2014

CourtUnited States Customs Court

DecidedApril 22, 1954

DocketNo. 58034; protests 193575-K, etc. (New York)

StatusPublished

This text of 32 Cust. Ct. 467 (M. J. & H. J. Meyer 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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M. J. & H. J. Meyer Co. v. United States, 32 Cust. Ct. 467, 1954 Cust. Ct. LEXIS 2014 (cusc 1954).

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Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the facts and issues herein are similar 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, were not in fact received by the importers. In accordance with stipulation of counsel and following the decision cited it was held that duty is 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 facts and issues herein are similar 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, were not in fact received by the importers. In accordance with stipulation of counsel and following the decision cited it was held that duty is 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)

32 Cust. Ct. 467, 1954 Cust. Ct. LEXIS 2014, Counsel Stack Legal Research, https://law.counselstack.com/opinion/m-j-h-j-meyer-co-v-united-states-cusc-1954.