Pan American Import-Export Co. v. United States

U.S. Customs Court

Pan American Import-Export Co. v. United States

26 Cust. Ct. 368, 1951 Cust. Ct. LEXIS 265

CourtUnited States Customs Court

DecidedFebruary 28, 1951

DocketNo. 55273; protest 140988-K (New York)

StatusPublished

This text of 26 Cust. Ct. 368 (Pan American Import-Export 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

Pan American Import-Export Co. v. United States, 26 Cust. Ct. 368, 1951 Cust. Ct. LEXIS 265 (cusc 1951).

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Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the facts and 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 the quantities 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 sisal handbags invoiced as contained in cases 320, 334, and 352, 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 facts and 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 the quantities 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 sisal handbags invoiced as contained in cases 320, 334, and 352, reported by the inspector as manifested not found. The protest was sustained to this extent.

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Bluebook (online)

26 Cust. Ct. 368, 1951 Cust. Ct. LEXIS 265, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pan-american-import-export-co-v-united-states-cusc-1951.