W. R. Keating & Co., Inc. v. United States

U.S. Customs Court

W. R. Keating & Co., Inc. v. United States

31 Cust. Ct. 272, 1953 Cust. Ct. LEXIS 1088

United States Customs Court·Decided October 22, 1953·No. No. 57561; protests 197767-K, etc. (New York)·Published

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the facts and issues 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, not landed, 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 duty is not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found, not landed, not found. The protests were 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 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, not landed, 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 duty is not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found, not landed, not found. The protests were sustained to this extent.

W. R. Keating & Co., Inc. v. United States, 31 Cust. Ct. 272, 1953 Cust. Ct. LEXIS 1088 (cusc 1953).

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31 Cust. Ct. 272 (W. R. Keating & Co., Inc. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.