Case Name: American Commercial, Inc., and Freedman & Slater, Inc., N.Y. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1960-10-11
Citations: 45 Cust. Ct. 317
Docket Number: No. 64693; protest 59/15147 (New York)
Parties: American Commercial, Inc., and Freedman & Slater, Inc., N.Y. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 45
Pages: 317–317

Head Matter:
No. 64693.
American Commercial, Inc., and Freedman & Slater, Inc., N.Y. v. United States,
protest 59/15147 (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 the quantities 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 quantities reported by the inspector as manifested, not found. The protest was sustained to this extent.