N.Y. Merchandise Co. v. United States
This text of 54 Cust. Ct. 459 (N.Y. Merchandise 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.
Opinion
Opinion by
In accordance with stipulation of counsel that the issues are the same in all material respects as those involved in United States v. Browne Vintners Co., Inc. (34 CCPA 112, C.A.D. 351), and that the merchandise reported by the inspector as manifested, not found, was not in fact received by the importer, the claim of the plaintiff was sustained to the extent that duties were assessed upon quantities of merchandise in excess of that which was imported.
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