Protest 98930-K of Chr. Bjelland & Co.

U.S. Customs Court

Protest 98930-K of Chr. Bjelland & Co.

11 Cust. Ct. 281

CourtUnited States Customs Court

DecidedOctober 13, 1943

DocketNo. 48862

StatusPublished

This text of 11 Cust. Ct. 281 (Protest 98930-K of Chr. Bjelland & Co.) 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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Protest 98930-K of Chr. Bjelland & Co., 11 Cust. Ct. 281 (cusc 1943).

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Opinion

Opinion by

Keefe, J.

Two letters were received in evidence on behalf of the plaintiff and the collector’s letter on behalf of the Government. The latter disclosed that the missing 6 bundles were reported by the discharging inspector as “manifested not found,” indicating to the collector that the 6 bundles were not found for delivery and that the liquidator “presumed” the 6 bundles were landed. Consequently no allowance in duties was made therefor. The court was of the opinion that the evidence submitted clearly supported the importer’s [282]*282contention that the 6 bundles of anchovies were not landed in the United States. In accordance therewith the collector was directed to reliquidate, refunding duty upon the 12 eases of anchovies.

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Opinion by

Keefe, J.

Two letters were received in evidence on behalf of the plaintiff and the collector’s letter on behalf of the Government. The latter disclosed that the missing 6 bundles were reported by the discharging inspector as “manifested not found,” indicating to the collector that the 6 bundles were not found for delivery and that the liquidator “presumed” the 6 bundles were landed. Consequently no allowance in duties was made therefor. The court was of the opinion that the evidence submitted clearly supported the importer’s [282]*282contention that the 6 bundles of anchovies were not landed in the United States. In accordance therewith the collector was directed to reliquidate, refunding duty upon the 12 eases of anchovies.

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11 Cust. Ct. 281, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-98930-k-of-chr-bjelland-co-cusc-1943.