Rubin Bros. Waste Co. v. United States

U.S. Customs Court

Rubin Bros. Waste Co. v. United States

32 Cust. Ct. 445, 1954 Cust. Ct. LEXIS 1949

CourtUnited States Customs Court

DecidedMarch 31, 1954

DocketNo. 57969; protest 215092-K (New York)

StatusPublished

This text of 32 Cust. Ct. 445 (Rubin Bros. Waste 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

Rubin Bros. Waste Co. v. United States, 32 Cust. Ct. 445, 1954 Cust. Ct. LEXIS 1949 (cusc 1954).

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Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the issues and facts herein are similar to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the one bale of wool rags 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 such portions of the merchandise as were reported by the inspector as manifested, not found. The protest is sustained .to this extent.

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Opinion by

Johnson, J.

At the trial it was stipulated that the issues and facts herein are similar to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the one bale of wool rags 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 such portions of the merchandise as were reported by the inspector as manifested, not found. The protest is sustained .to this extent.

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Bluebook (online)

32 Cust. Ct. 445, 1954 Cust. Ct. LEXIS 1949, Counsel Stack Legal Research, https://law.counselstack.com/opinion/rubin-bros-waste-co-v-united-states-cusc-1954.