Netherlands Purchasing Commission v. United States

U.S. Customs Court

Netherlands Purchasing Commission v. United States

19 Cust. Ct. 156, 1947 Cust. Ct. LEXIS 1117

United States Customs Court·Decided October 23, 1947·No. No. 51977; protest 114416-K/12724 (New Orleans)·Published

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that duty was assessed on one case of rayon knit underwear marked “A. G. S. 11985 Batavia” and that it has since been verified by the customs officials that the said merchandise was not imported. The issue was held not to be whether or not there was a compliance with the regulations but whether or not there was in fact a nonimportation. (United States v. Browne Vintners Co., Inc., 34 C. C. P. A. 112, C. A. D. 351) followed. In accordance with stipulation and on the authority of the case cited the claim that no duty is assessable on the merchandise was sustained.

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Opinion by

Johnson, J.

At the trial it was stipulated that duty was assessed on one case of rayon knit underwear marked “A. G. S. 11985 Batavia” and that it has since been verified by the customs officials that the said merchandise was not imported. The issue was held not to be whether or not there was a compliance with the regulations but whether or not there was in fact a nonimportation. (United States v. Browne Vintners Co., Inc., 34 C. C. P. A. 112, C. A. D. 351) followed. In accordance with stipulation and on the authority of the case cited the claim that no duty is assessable on the merchandise was sustained.

Netherlands Purchasing Commission v. United States, 19 Cust. Ct. 156, 1947 Cust. Ct. LEXIS 1117 (cusc 1947).

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