Case Name: Gimbel Bros., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1960-09-30
Citations: 45 Cust. Ct. 293
Docket Number: No. 64611; protest 59/30226 (New York)
Parties: Gimbel Bros., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 45
Pages: 293–293

Head Matter:
No. 64611.
Gimbel Bros., Inc. v. United States,
protest 59/30226 (New York).

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 ease 1842/3, reported by the inspector as manifested, not found, was not in fact received by the importer. In accordance with stipulation of counsel and following the decision cited, it was held that duty is not assessable upon case 1842/3, which was reported by the inspector as manifested, not found. The protest was sustained to this extent.