New York Surplus & Jobbing Corp. v. United States

U.S. Customs Court

New York Surplus & Jobbing Corp. v. United States

37 Cust. Ct. 349

CourtUnited States Customs Court

DecidedAugust 30, 1956

DocketNo. 60204; protest 260689-K (New York)

StatusPublished

This text of 37 Cust. Ct. 349 (New York Surplus & Jobbing Corp. 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

New York Surplus & Jobbing Corp. v. United States, 37 Cust. Ct. 349 (cusc 1956).

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Opinion

Opinion by

Johnson, J.

It was stipulated that the issue herein is similar in all material respects to that involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that bale No. 13 in entry 47370 and 2 bales within the bales marked 1001/1119 in entry 25407, 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 is not assessable upon the bales of merchandise reported by the inspector as manifested, not found. The protest was sustained to this extent.

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Opinion by

Johnson, J.

It was stipulated that the issue herein is similar in all material respects to that involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that bale No. 13 in entry 47370 and 2 bales within the bales marked 1001/1119 in entry 25407, 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 is not assessable upon the bales of merchandise reported by the inspector as manifested, not found. The protest was sustained to this extent.

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Bluebook (online)

37 Cust. Ct. 349, Counsel Stack Legal Research, https://law.counselstack.com/opinion/new-york-surplus-jobbing-corp-v-united-states-cusc-1956.