Volkart Bros. v. United States

U.S. Customs Court

Volkart Bros. v. United States

22 Cust. Ct. 250, 1949 Cust. Ct. LEXIS 1367

CourtUnited States Customs Court

DecidedMarch 2, 1949

DocketNo. 52905; protests 131834-K, etc. (New York)

StatusPublished

This text of 22 Cust. Ct. 250 (Volkart Bros. 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

Volkart Bros. v. United States, 22 Cust. Ct. 250, 1949 Cust. Ct. LEXIS 1367 (cusc 1949).

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Opinion

Opinion by

Johnson, J.

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. 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 importers. In accordance with stipulation of counsel and following the decision cited it was held that the quantity of cotton reported by the inspector as “not found,” and the three bundles of coco mats reported by the inspector as “manifested, not found,” are subject to an allowance in duty as claimed. 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 herein 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 inspector as manifested, not found, were not in fact received by the importers. In accordance with stipulation of counsel and following the decision cited it was held that the quantity of cotton reported by the inspector as “not found,” and the three bundles of coco mats reported by the inspector as “manifested, not found,” are subject to an allowance in duty as claimed. The protests were sustained to this extent.

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Bluebook (online)

22 Cust. Ct. 250, 1949 Cust. Ct. LEXIS 1367, Counsel Stack Legal Research, https://law.counselstack.com/opinion/volkart-bros-v-united-states-cusc-1949.