Case Name: U.S. Blanket Corp. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-07-11
Citations: 51 Cust. Ct. 172
Docket Number: No. 67896; protest 61/9250 (New York)
Parties: U.S. Blanket Corp. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 51
Pages: 172–172

Head Matter:
No. 67896.
U.S. Blanket Corp. v. United States,
protest 61/9250 (New York).

Opinion:
Opinion by
Donlon, 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 CCPA 112, C.A.D. 351) and that certain merchandise, 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 the quantities of merchandise which were reported by the inspector as manifested, not found. The protest was sustained to this extent.