Nisonger Sales Co. v. United States

U.S. Customs Court

Nisonger Sales Co. v. United States

36 Cust. Ct. 423

CourtUnited States Customs Court

DecidedMay 3, 1956

DocketNo. 59893; protest 253062-K (New York)

StatusPublished

This text of 36 Cust. Ct. 423 (Nisonger Sales Co. 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

Nisonger Sales Co. v. United States, 36 Cust. Ct. 423 (cusc 1956).

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Opinion

Opinion by

Johnson, J.

It was stipulated that the issues herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that one case, No. 49574, reported by the inspector as not landed, not found, was 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 such portion of the merchandise as was reported by the inspector as not landed, not found. The protest was sustained to this extent.

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Opinion by

Johnson, J.

It was stipulated that the issues herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that one case, No. 49574, reported by the inspector as not landed, not found, was 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 such portion of the merchandise as was reported by the inspector as not landed, not found. The protest was sustained to this extent.

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Bluebook (online)

36 Cust. Ct. 423, Counsel Stack Legal Research, https://law.counselstack.com/opinion/nisonger-sales-co-v-united-states-cusc-1956.