Norge Cabins, Inc. v. United States

U.S. Customs Court

Norge Cabins, Inc. v. United States

33 Cust. Ct. 317, 1954 Cust. Ct. LEXIS 662

CourtUnited States Customs Court

DecidedJuly 8, 1954

DocketNo. 58263; protest 182264-K (New York)

StatusPublished

This text of 33 Cust. Ct. 317 (Norge Cabins, Inc. 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

Norge Cabins, Inc. v. United States, 33 Cust. Ct. 317, 1954 Cust. Ct. LEXIS 662 (cusc 1954).

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Opinion

Opinion by

Johnson, J.

At the trial 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 the merchandise, consisting of “110 pieces of planed planks marked West King Berk West,” was not in fact imported. In accordance with stipulation of counsel and following the decision cited, it was held that duty is not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found. The protest was sustained to this extent.

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Opinion by

Johnson, J.

At the trial 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 the merchandise, consisting of “110 pieces of planed planks marked West King Berk West,” was not in fact imported. In accordance with stipulation of counsel and following the decision cited, it was held that duty is not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found. The protest was sustained to this extent.

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Bluebook (online)

33 Cust. Ct. 317, 1954 Cust. Ct. LEXIS 662, Counsel Stack Legal Research, https://law.counselstack.com/opinion/norge-cabins-inc-v-united-states-cusc-1954.