Wah Chang Corp. v. United States

U.S. Customs Court

Wah Chang Corp. v. United States

31 Cust. Ct. 238, 1953 Cust. Ct. LEXIS 990

CourtUnited States Customs Court

DecidedAugust 12, 1953

DocketNo. 57463; protests 199840-K (A), etc. (New York)

StatusPublished

This text of 31 Cust. Ct. 238 (Wah Chang Corp. 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

Wah Chang Corp. v. United States, 31 Cust. Ct. 238, 1953 Cust. Ct. LEXIS 990 (cusc 1953).

Pincite

Opinion

[239]*239Opinion by

Johnson, J.

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

Free access — add to your briefcase to read the full text and ask questions with AI

[239]*239Opinion by

Johnson, J.

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

Cite This Page — Counsel Stack

Bluebook (online)

31 Cust. Ct. 238, 1953 Cust. Ct. LEXIS 990, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wah-chang-corp-v-united-states-cusc-1953.