Shasha Trading Co. v. United States

U.S. Customs Court

Shasha Trading Co. v. United States

32 Cust. Ct. 386, 1954 Cust. Ct. LEXIS 1784

CourtUnited States Customs Court

DecidedJanuary 26, 1954

DocketNo. 57803; protests 175563-K and 179942-K (New York)

StatusPublished

This text of 32 Cust. Ct. 386 (Shasha Trading 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

Shasha Trading Co. v. United States, 32 Cust. Ct. 386, 1954 Cust. Ct. LEXIS 1784 (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 in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the quantities reported by the inspector as not landed, not found, or not manifested, not found, were 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 not landed, not found, or not manifested, not found. The protests were 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 in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the quantities reported by the inspector as not landed, not found, or not manifested, not found, were 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 not landed, not found, or not manifested, not found. The protests were sustained to this extent.

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Bluebook (online)

32 Cust. Ct. 386, 1954 Cust. Ct. LEXIS 1784, Counsel Stack Legal Research, https://law.counselstack.com/opinion/shasha-trading-co-v-united-states-cusc-1954.