Protests 119073-K of Ohio Department of Liquor Control

U.S. Customs Court

Protests 119073-K of Ohio Department of Liquor Control

17 Cust. Ct. 232

CourtUnited States Customs Court

DecidedDecember 11, 1946

DocketNo. 51470

StatusPublished

This text of 17 Cust. Ct. 232 (Protests 119073-K of Ohio Department of Liquor Control) 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

Protests 119073-K of Ohio Department of Liquor Control, 17 Cust. Ct. 232 (cusc 1946).

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Opinion

Opinion by

Keefe, J.

It was stipulated that the additional breakage the subject of the protests was discovered and determined, as shown by the customs inspection report, while such merchandise was in customs custody during the affixing of strip stamps under customs supervision, prior to the release of such merchandise. It was further agreed that the protests filed against the assessments of. duty be withdrawn, and the case be submitted for decision on the record as to the assessments of internal revenue taxes. An examination of the records failed to disclose anything tending to establish that the assessment of internal revenue taxes was not in accordance with the law or regulations governing such assessments. Inasmuch as the action of the collector, which was presumptively correct, had not been overcome, the protests were overruled.

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Opinion by

Keefe, J.

It was stipulated that the additional breakage the subject of the protests was discovered and determined, as shown by the customs inspection report, while such merchandise was in customs custody during the affixing of strip stamps under customs supervision, prior to the release of such merchandise. It was further agreed that the protests filed against the assessments of. duty be withdrawn, and the case be submitted for decision on the record as to the assessments of internal revenue taxes. An examination of the records failed to disclose anything tending to establish that the assessment of internal revenue taxes was not in accordance with the law or regulations governing such assessments. Inasmuch as the action of the collector, which was presumptively correct, had not been overcome, the protests were overruled.

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Bluebook (online)

17 Cust. Ct. 232, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-119073-k-of-ohio-department-of-liquor-control-cusc-1946.