Case Name: B. Spiliadis & Co., Inc., and Vierhaus & Abecassis, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1950-10-30
Citations: 25 Cust. Ct. 303
Docket Number: No. 54803; protests 149069-K and 156781-K (New York)
Parties: B. Spiliadis & Co., Inc., and Vierhaus & Abecassis, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 25
Pages: 303–303

Head Matter:
No. 54803.
B. Spiliadis & Co., Inc., and Vierhaus & Abecassis, Inc. v. United States,
protests 149069-K and 156781-K (New York).

Opinion:
Opinion 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 not landed were not in fact landed. 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 not landed. The protests were sustained to this extent.