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

CourtUnited States Customs Court

DecidedOctober 22, 1953

DocketNo. 57561; protests 197767-K, etc. (New York)

StatusPublished

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

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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.

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Bluebook (online)

31 Cust. Ct. 272, 1953 Cust. Ct. LEXIS 1088, Counsel Stack Legal Research, https://law.counselstack.com/opinion/w-r-keating-co-inc-v-united-states-cusc-1953.