Munson G. Shaw Co. v. United States

U.S. Customs Court

Munson G. Shaw Co. v. United States

32 Cust. Ct. 467, 1954 Cust. Ct. LEXIS 2015

United States Customs Court·Decided April 22, 1954·No. No. 58035; protests 190617-K and 191479-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 manifested, 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 duty and internal revenue tax are 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 importer. In accordance with stipulation of counsel and following the decision cited it was held that duty and internal revenue tax are 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.

Munson G. Shaw Co. v. United States, 32 Cust. Ct. 467, 1954 Cust. Ct. LEXIS 2015 (cusc 1954).

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