Sovereign Importers, Ltd. v. United States

U.S. Customs Court

Sovereign Importers, Ltd. v. United States

30 Cust. Ct. 485, 1953 Cust. Ct. LEXIS 436

United States Customs Court·Decided June 17, 1953·No. No. 57406; protest 201642-K (New York)·Published

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the merchandise, 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 three cases of cognac reported by the inspector as 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 and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as not landed, not found. The protest was sustained to this extent.

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Opinion by

Johnson, J.

At the trial it was stipulated that the merchandise, 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 three cases of cognac reported by the inspector as 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 and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as not landed, not found. The protest was sustained to this extent.

Sovereign Importers, Ltd. v. United States, 30 Cust. Ct. 485, 1953 Cust. Ct. LEXIS 436 (cusc 1953).

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