Tice & Lynch, Inc. v. United States

U.S. Customs Court

Tice & Lynch, Inc. v. United States

22 Cust. Ct. 293, 1949 Cust. Ct. LEXIS 1527

United States Customs Court·Decided April 26, 1949·No. No. 53065; protests 144411-K and 140526-K (New York)·Published

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the issues and facts are similar 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 inspectors as manifested, not found, were not in fact received by the importers. In accordance with stipulation and following the decision cited it was held that the merchandise, insofar as it involves the quantities reported by the inspectors as “manifested, not found,” is subject to an allowance in duties. 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 are similar 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 inspectors as manifested, not found, were not in fact received by the importers. In accordance with stipulation and following the decision cited it was held that the merchandise, insofar as it involves the quantities reported by the inspectors as “manifested, not found,” is subject to an allowance in duties. The protests were sustained to this extent.

Tice & Lynch, Inc. v. United States, 22 Cust. Ct. 293, 1949 Cust. Ct. LEXIS 1527 (cusc 1949).

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22 Cust. Ct. 293 (Tice & Lynch, Inc. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.