Case Name: Fishery Products, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1952-09-05
Citations: 29 Cust. Ct. 367
Docket Number: No. 56848; protest 182953-K (New York)
Parties: Fishery Products, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 29
Pages: 367–368

Head Matter:
Before the Third Division,
September 5, 1952
No. 56848.
Fishery Products, Inc. v. United States,
protest 182953-K (New York).

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the issue herein is similar to that involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the merchandise, consisting of 190 cartons of frozen fish, was missing and was not in fact landed, imported, nor received by the importer. In accordance with stipulation of counsel and following the decision cited, it was held that duty is not assessable upon said 190 cartons of frozen fish reported by the inspector as not found at the time of landing. The protest was sustained to this extent.