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

CourtUnited States Customs Court

DecidedApril 26, 1949

DocketNo. 53065; protests 144411-K and 140526-K (New York)

StatusPublished

This text of 22 Cust. Ct. 293 (Tice & Lynch, Inc. 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

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

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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.

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Bluebook (online)

22 Cust. Ct. 293, 1949 Cust. Ct. LEXIS 1527, Counsel Stack Legal Research, https://law.counselstack.com/opinion/tice-lynch-inc-v-united-states-cusc-1949.