Schenley Import Corp. v. United States

U.S. Customs Court

Schenley Import Corp. v. United States

38 Cust. Ct. 532

Procedural entryThis page is a short order in Schenley Import Corp. v. United States. Read the opinion of the Court — 33 Cust. Ct. 37 →

United States Customs Court·Decided June 11, 1957·No. No. 60831; protests 207932-K and 230408-K (San Francisco)·Published

Opinion

Opinion by

Johnson, J.

At the trial, it was stipulated that no allowance was made on certain cases of whisky, reported by the inspector as manifested, but not landed. In accordance with stipulation of counsel and following United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), it was held that duty and internal revenue tax are not assessable upon the quantities reported by the inspector as not landed.

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Opinion by

Johnson, J.

At the trial, it was stipulated that no allowance was made on certain cases of whisky, reported by the inspector as manifested, but not landed. In accordance with stipulation of counsel and following United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), it was held that duty and internal revenue tax are not assessable upon the quantities reported by the inspector as not landed.

Schenley Import Corp. v. United States, 38 Cust. Ct. 532 (cusc 1957).

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