Traveler Trading Co. v. United States

U.S. Customs Court

Traveler Trading Co. v. United States

51 Cust. Ct. 191, 1963 Cust. Ct. LEXIS 3552

United States Customs Court·Decided September 3, 1963·No. No. 67958; protests 61/8225, etc. (New York)·Published

Opinion

Opinion by

Donlon, J.

It was stipulated that the principles herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 CCPA 112, C.A.D. 351) and that the merchandise, reported by the inspector as manifested, not found, was not in fact received by the importers. In accordance with stipulation of counsel and following the decision cited, it was held that duty is not assessable upon the quantities of merchandise, which were reported by the inspector as manifested, not found. The protests were sustained to this extent.

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Opinion by

Donlon, J.

It was stipulated that the principles herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 CCPA 112, C.A.D. 351) and that the merchandise, reported by the inspector as manifested, not found, was not in fact received by the importers. In accordance with stipulation of counsel and following the decision cited, it was held that duty is not assessable upon the quantities of merchandise, which were reported by the inspector as manifested, not found. The protests were sustained to this extent.

Traveler Trading Co. v. United States, 51 Cust. Ct. 191, 1963 Cust. Ct. LEXIS 3552 (cusc 1963).

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