Case Name: Alexanders Dept. Stores, Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1960-03-14
Citations: 44 Cust. Ct. 386
Docket Number: No. 63949; protests 59/102, etc. (New York)
Parties: Alexanders Dept. Stores, Inc., et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 44
Pages: 386–386

Head Matter:
Before the Third Division,
March 14, 1960
No. 63949.
protests 59/102, etc. (New York).
Alexanders Dept. Stores, Inc., et al. v. United States,

Opinion:
Opinion by
Johnson, J.
It was stipulated that the principles 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 case or cases, reported by the inspector as manifested, not found, were not in fact received by the importers. In accordance with stipulation of counsel and following the decision cited, it was held that duty is not assessable upon the case or cases of merchandise, which were reported by the inspector as manifested, not found. The protests were sustained to this extent.