Case Name: Munson G. Shaw Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-04-22
Citations: 32 Cust. Ct. 467
Docket Number: No. 58035; protests 190617-K and 191479-K (New York)
Parties: Munson G. Shaw Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 32
Pages: 467–467

Head Matter:
No. 58035.
protests 190617-K and 191479-K (New York).
Munson G. Shaw Co., Inc. v. United States,

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the facts and issues herein are similar 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 protests were sustained to this extent.