Case: Henry Kelly Importing & Distributing Co., Inc., et al. v. United States
Abbreviation: Henry Kelly Importing & Distributing Co. v. United States
Decision Date: 1947-06-25
Docket Number: No. 51818; protests 122735-K, etc. (New York)
Citation: 19 Cust. Ct. 104
Volume: 19
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Henry Kelly Importing & Distributing Co., Inc., et al. v. United States,
Judges: 
Pages: 104–104

Head Matter:
No. 51818.
Henry Kelly Importing & Distributing Co., Inc., et al. v. United States,
protests 122735-K, etc. (New York).

Opinion:
Opinion by
Cline, J.
At the trial it was stipulated that the merchandise, issues, and facts in this case 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 the stipulation it was held that as to the quantities reported by the inspector as not landed, the importers are entitled to a refund in duties and internal revenue taxes assessed thereon.