Parfums Robert Piguet, Inc. v. United States

U.S. Customs Court

Parfums Robert Piguet, Inc. v. United States

35 Cust. Ct. 353

CourtUnited States Customs Court

DecidedDecember 16, 1955

DocketNo. 59583; protest 200560-K (New York)

StatusPublished

This text of 35 Cust. Ct. 353 (Parfums Robert Piguet, 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.

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Parfums Robert Piguet, Inc. v. United States, 35 Cust. Ct. 353 (cusc 1955).

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Opinion

[354]*354Opinion by

Johnson, J.

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 one case No. 55, reported by the inspector as manifested, 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 the merchandise which was reported by the inspector as manifested, not found. The protest was sustained to this extent.

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[354]*354Opinion by

Johnson, J.

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 one case No. 55, reported by the inspector as manifested, 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 the merchandise which was reported by the inspector as manifested, not found. The protest was sustained to this extent.

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Bluebook (online)

35 Cust. Ct. 353, Counsel Stack Legal Research, https://law.counselstack.com/opinion/parfums-robert-piguet-inc-v-united-states-cusc-1955.