Wm. M. Allison & Co. v. United States
This text of 46 Cust. Ct. 331 (Wm. M. Allison & 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.
Opinion
Opinion by
It was stipulated that the principles 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 case or cases reported by the inspector as manifested, not found, was or 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 the merchandise which was reported by the inspector as manifested, not found. The protests were sustained to this extent.
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46 Cust. Ct. 331, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wm-m-allison-co-v-united-states-cusc-1961.