MacDougalls of Inverness, Inc. v. United States

U.S. Customs Court

MacDougalls of Inverness, Inc. v. United States

29 Cust. Ct. 405, 1952 Cust. Ct. LEXIS 1624

United States Customs Court·Decided November 20, 1952·No. No. 56944; protest 176057-K (New York)·Published

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 not landed, 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 the merchandise, insofar as it involves the quantities reported by the inspector as not landed, not found, is subject to an allowance in duties. The protest was sustained to this extent.

Free access — add to your briefcase to read the full text and ask questions with AI

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 not landed, 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 the merchandise, insofar as it involves the quantities reported by the inspector as not landed, not found, is subject to an allowance in duties. The protest was sustained to this extent.

MacDougalls of Inverness, Inc. v. United States, 29 Cust. Ct. 405, 1952 Cust. Ct. LEXIS 1624 (cusc 1952).

Pincite

29 Cust. Ct. 405 (MacDougalls of Inverness, Inc. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.