The Otto Gerdau Co. v. United States

U.S. Customs Court

The Otto Gerdau Co. v. United States

21 Cust. Ct. 262, 1948 Cust. Ct. LEXIS 842

United States Customs Court·Decided December 17, 1948·No. No. 52757; protest 141158-K (New York)·Published

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. Á. 112, C. A. D. 351) and that the quantities reported by the inspector as not landed were not in fact landed. In accordance with stipulation of counsel and following the decision cited, it was held that the merchandise, insofar as it involves the quantities reported by the inspector as not landed, not found, is subject to an allowance in duties. The protest was 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. Á. 112, C. A. D. 351) and that the quantities reported by the inspector as not landed were not in fact landed. In accordance with stipulation of counsel and following the decision cited, it was held that the merchandise, insofar as it involves the quantities reported by the inspector as not landed, not found, is subject to an allowance in duties. The protest was sustained to this extent.

The Otto Gerdau Co. v. United States, 21 Cust. Ct. 262, 1948 Cust. Ct. LEXIS 842 (cusc 1948).

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