Victor M. Calderon Co. v. United States

U.S. Customs Court

Victor M. Calderon Co. v. United States

32 Cust. Ct. 453, 1954 Cust. Ct. LEXIS 1969

CourtUnited States Customs Court

DecidedApril 8, 1954

DocketNo. 57989; protest 176466-K (New York)

StatusPublished

This text of 32 Cust. Ct. 453 (Victor M. Calderon 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.

Bluebook

Victor M. Calderon Co. v. United States, 32 Cust. Ct. 453, 1954 Cust. Ct. LEXIS 1969 (cusc 1954).

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Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the facts and issues herein are similar in all material respects 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 inspector as manifested, not found, were not in fact received by the importer. 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 manifested, 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 facts and issues herein are similar in all material respects 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 inspector as manifested, not found, were not in fact received by the importer. 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 manifested, not found, is subject to an allowance in duties. The protest was sustained to this extent.

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Bluebook (online)

32 Cust. Ct. 453, 1954 Cust. Ct. LEXIS 1969, Counsel Stack Legal Research, https://law.counselstack.com/opinion/victor-m-calderon-co-v-united-states-cusc-1954.