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

CourtUnited States Customs Court

DecidedNovember 20, 1952

DocketNo. 56944; protest 176057-K (New York)

StatusPublished

This text of 29 Cust. Ct. 405 (MacDougalls of Inverness, Inc. 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.

Bluebook

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

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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 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.

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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 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.

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Bluebook (online)

29 Cust. Ct. 405, 1952 Cust. Ct. LEXIS 1624, Counsel Stack Legal Research, https://law.counselstack.com/opinion/macdougalls-of-inverness-inc-v-united-states-cusc-1952.