The Otto Gerdau Co. v. United States
This text of 21 Cust. Ct. 262 (The Otto Gerdau 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.
Opinion
Opinion by
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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21 Cust. Ct. 262, 1948 Cust. Ct. LEXIS 842, Counsel Stack Legal Research, https://law.counselstack.com/opinion/the-otto-gerdau-co-v-united-states-cusc-1948.