Case Name: Georgia Peanut Co. and W. J. Byrnes & Co. of N. Y., Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-03-12
Citations: 40 Cust. Ct. 487
Docket Number: No. 61680; protests 301924-K, etc. (New York)
Parties: Georgia Peanut Co. and W. J. Byrnes & Co. of N. Y., Inc., et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 40
Pages: 487–487

Head Matter:
No. 61680.
Georgia Peanut Co. and W. J. Byrnes & Co. of N. Y., Inc., et al. v. United States,
protests 301924-K, etc. (New York).

Opinion:
Opinion by
Johnson, J.
It was stipulated that the facts and issues 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, not landed 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 of merchandise reported by the inspector as manifested, not found, or as not landed, not found. The protests were sustained to this extent.