Metasco, Inc. v. United States

U.S. Customs Court

Metasco, Inc. v. United States

21 Cust. Ct. 262, 1948 Cust. Ct. LEXIS 841

Procedural entryThis page is a short order in Metasco, Inc. v. United States. Read the opinion of the Court — 27 Cust. Ct. 341 →

United States Customs Court·Decided December 17, 1948·No. No. 52756; protests 138870-K and 140995-K (New York)·Published

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the issues and facts 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 the merchandise, insofar as it involves the quantities reported by the inspector as manifested, not found, is subject to an allowance in duties. The protests were sustained to this extent.

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Opinion by

Johnson, J.

At the trial it was stipulated that the issues and facts 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 the merchandise, insofar as it involves the quantities reported by the inspector as manifested, not found, is subject to an allowance in duties. The protests were sustained to this extent.

Metasco, Inc. v. United States, 21 Cust. Ct. 262, 1948 Cust. Ct. LEXIS 841 (cusc 1948).

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21 Cust. Ct. 262 (Metasco, Inc. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.