W. J. Byrnes & Co. of N. Y. v. United States

U.S. Customs Court

W. J. Byrnes & Co. of N. Y. v. United States

38 Cust. Ct. 517

CourtUnited States Customs Court

DecidedMay 29, 1957

DocketNo. 60803; protest 277551-K (New York)

StatusPublished

This text of 38 Cust. Ct. 517 (W. J. Byrnes & Co. of N. Y. 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

W. J. Byrnes & Co. of N. Y. v. United States, 38 Cust. Ct. 517 (cusc 1957).

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Opinion

Opinion by

Johnson, J.

It was stipulated that the issue herein is similar in all material respects to that involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that one bale of white wool reported by the inspector as manifested, not found, was not in fact received by the importer. In accordance with stipulation of counsel and following the decision cited, it was held that duty is not assessable upon the bale of wool reported by the inspector as manifested, not found. The protest was sustained to this extent.

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Opinion by

Johnson, J.

It was stipulated that the issue herein is similar in all material respects to that involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that one bale of white wool reported by the inspector as manifested, not found, was not in fact received by the importer. In accordance with stipulation of counsel and following the decision cited, it was held that duty is not assessable upon the bale of wool reported by the inspector as manifested, not found. The protest was sustained to this extent.

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Bluebook (online)

38 Cust. Ct. 517, Counsel Stack Legal Research, https://law.counselstack.com/opinion/w-j-byrnes-co-of-n-y-v-united-states-cusc-1957.