Webster v. United States

U.S. Customs Court

Webster v. United States

50 Cust. Ct. 194, 1963 Cust. Ct. LEXIS 4115

CourtUnited States Customs Court

DecidedJanuary 31, 1963

DocketNo. 67399; protest 60/14001 (Los Angeles)

StatusPublished

This text of 50 Cust. Ct. 194 (Webster 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

Webster v. United States, 50 Cust. Ct. 194, 1963 Cust. Ct. LEXIS 4115 (cusc 1963).

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Opinion

Opinion by

Johnson, J.

It was stipulated that the facts and issues herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 CCPA 112, C.A.D. 351) and that 52 rolls of sulphate Kraft wrapping paper, valued at $3,133.52 and weighing 53,156 pounds, 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 [195]*195was held that duty is not assessable upon the merchandise, which was 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 facts and issues herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 CCPA 112, C.A.D. 351) and that 52 rolls of sulphate Kraft wrapping paper, valued at $3,133.52 and weighing 53,156 pounds, 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 [195]*195was held that duty is not assessable upon the merchandise, which was reported by the inspector as manifested, not found. The protest was sustained to this extent.

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Bluebook (online)

50 Cust. Ct. 194, 1963 Cust. Ct. LEXIS 4115, Counsel Stack Legal Research, https://law.counselstack.com/opinion/webster-v-united-states-cusc-1963.