Wilbur-Ellis Co. v. United States

U.S. Customs Court

Wilbur-Ellis Co. v. United States

35 Cust. Ct. 212

CourtUnited States Customs Court

DecidedJuly 7, 1955

DocketNo. 59216; protest 217067-K (New York)

StatusPublished

This text of 35 Cust. Ct. 212 (Wilbur-Ellis Co. 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

Wilbur-Ellis Co. v. United States, 35 Cust. Ct. 212 (cusc 1955).

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Opinion

Opinion by

Johnson, J.

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 merchandise, consisting of 90 cartons of solid tuna fish in lot No. 158, covered by entry 745569, reported by the inspector as manifested, not found, was in fact not 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 protest was sustained to this extent.

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Opinion by

Johnson, J.

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 merchandise, consisting of 90 cartons of solid tuna fish in lot No. 158, covered by entry 745569, reported by the inspector as manifested, not found, was in fact not 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 protest was sustained to this extent.

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Bluebook (online)

35 Cust. Ct. 212, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wilbur-ellis-co-v-united-states-cusc-1955.