Soverign Importers, Ltd. v. United States

U.S. Customs Court

Soverign Importers, Ltd. v. United States

33 Cust. Ct. 301, 1954 Cust. Ct. LEXIS 623

CourtUnited States Customs Court

DecidedJune 23, 1954

DocketNo. 58224; protests 220126-K and 220122-K (New York)

StatusPublished

This text of 33 Cust. Ct. 301 (Soverign Importers, Ltd. 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

Soverign Importers, Ltd. v. United States, 33 Cust. Ct. 301, 1954 Cust. Ct. LEXIS 623 (cusc 1954).

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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 the case of spirits reported by the inspector as manifested, not found, in each entry covered by the protests, was not in fact received by the importers. 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 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 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 the case of spirits reported by the inspector as manifested, not found, in each entry covered by the protests, was not in fact received by the importers. 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 manifested, not found. The protests were sustained to this extent.

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Bluebook (online)

33 Cust. Ct. 301, 1954 Cust. Ct. LEXIS 623, Counsel Stack Legal Research, https://law.counselstack.com/opinion/soverign-importers-ltd-v-united-states-cusc-1954.