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

CourtUnited States Customs Court

DecidedFebruary 4, 1948

DocketNo. 52157; protest 134296-K (New York)

StatusPublished

This text of 20 Cust. Ct. 261 (R. Dixon & 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

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

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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.

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Bluebook (online)

20 Cust. Ct. 261, 1948 Cust. Ct. LEXIS 106, Counsel Stack Legal Research, https://law.counselstack.com/opinion/r-dixon-co-v-united-states-cusc-1948.