North Atlantic Seed Co. v. United States

U.S. Customs Court

North Atlantic Seed Co. v. United States

24 Cust. Ct. 329, 1950 Cust. Ct. LEXIS 1517

CourtUnited States Customs Court

DecidedJanuary 11, 1950

DocketNo. 53891; protest 134185-K/12917 (New Orleans)

StatusPublished

This text of 24 Cust. Ct. 329 (North Atlantic Seed 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

North Atlantic Seed Co. v. United States, 24 Cust. Ct. 329, 1950 Cust. Ct. LEXIS 1517 (cusc 1950).

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Opinion

Opinion by

Johnson,'J.

At the trial it was stipulated that the issues and facts 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 not landed were not in fact landed. In accordance with stipulation and following the decision cited it was held that the merchandise, insofar as it involves the quantities reported by the inspector as not landed, is subject to an allowance in duties. The protest was sustained to this extent.

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Opinion by

Johnson,'J.

At the trial it was stipulated that the issues and facts 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 not landed were not in fact landed. In accordance with stipulation and following the decision cited it was held that the merchandise, insofar as it involves the quantities reported by the inspector as not landed, is subject to an allowance in duties. The protest was sustained to this extent.

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Bluebook (online)

24 Cust. Ct. 329, 1950 Cust. Ct. LEXIS 1517, Counsel Stack Legal Research, https://law.counselstack.com/opinion/north-atlantic-seed-co-v-united-states-cusc-1950.