Case Name: Standard Wine & Liquor Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1950-11-30
Citations: 25 Cust. Ct. 328
Docket Number: No. 54916; protest 162386-K (New York)
Parties: Standard Wine & Liquor Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 25
Pages: 328–329

Head Matter:
No. 54916.
Standard Wine & Liquor Co., Inc. v. United States,
protest 162386-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 manifested, not found, were not in fact received by the importer. In accordance with stipulation of counsel and following the decision cited it was held that duty and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found. The protest was sustained to this extent.