Case Name: Lian Bros. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1948-12-08
Citations: 21 Cust. Ct. 253
Docket Number: No. 52718; protest 131828-K (B) (New York)
Parties: Lian Bros. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 21
Pages: 253–253

Head Matter:
No. 52718.
protest 131828-K (B) (New York).
Lian Bros. v. United States,

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that duty was paid by the importer on 132 packages supposedly contained in case No. 859; that at the time of its unloading, case 859 was examined by the inspector; that it was found by him to have been landed in bad order and to contain only 95 packages. In accordance with stipulation and accepting same as a statement of fact it was held that all duty taken upon the merchandise contained in said 37 missing packages should be refunded. The protest was sustained to this extent.