Case ID: cust-ct_42/html/0404-05.html
Source: Caselaw Access Project
Author: {"author": "Johnson, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the Third Division,
    June 4, 1959
    No. 63134
    “21” Brands, Inc. v. United States,
    protests 58/12397, 58/12398, and 58/12503 (New York).
   Opinion by

Johnson, J.

At the trial, it was stipulated that no allowance was made on certain cases of liquor, reported by the inspector as manifested, not found. In accordance with stipulation of counsel and following United States v. Browne Vintners Co., Inc. (34 C.C.P.A. 112, C.A.D. 351), it was held that duty and internal re'v enue tax are not assessable npon tbe quantities reported by tbe inspector as manifested, not found.