R. Dixon & Co. v. United States

U.S. Customs Court

R. Dixon & Co. v. United States

20 Cust. Ct. 261, 1948 Cust. Ct. LEXIS 106

United States Customs Court·Decided February 4, 1948·No. No. 52157; protest 134296-K (New York)·Published

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that of the 500 cases of melons described on the invoice, the United States Inspector reported 96 cases as manifested, not found, and that said 96 cases were not in fact received by the importer. In accordance with stipulation and following United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) the court sustained the protest and directed the collector to make refund of duties taken upon the 96 eases of melons as manifested, not found.

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Opinion by

Johnson, J.

At the trial it was stipulated that of the 500 cases of melons described on the invoice, the United States Inspector reported 96 cases as manifested, not found, and that said 96 cases were not in fact received by the importer. In accordance with stipulation and following United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) the court sustained the protest and directed the collector to make refund of duties taken upon the 96 eases of melons as manifested, not found.

R. Dixon & Co. v. United States, 20 Cust. Ct. 261, 1948 Cust. Ct. LEXIS 106 (cusc 1948).

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20 Cust. Ct. 261 (R. Dixon & Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.