Case ID: cust-ct_45/html/0292-04.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

No. 64609.
    Dreyfus Ashby & Co., Inc. v. United States,
    protest 59/13744 (New York).
   Opinion by

Johnson, J.

It was stipulated that no allowance was made on one carton of liquor, reported by the inspector as mainfested, but not landed. 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 revenue tax are not assessable upon the carton of liquor, reported by the inspector as not landed.