Case Name: "21" Brands, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-06-04
Citations: 42 Cust. Ct. 404
Docket Number: No. 63134; protests 58/12397, 58/12398, and 58/12503 (New York)
Parties: “21” Brands, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 404–405

Head Matter:
Before the Third Division,
June 4, 1959
No. 63134
“21” Brands, Inc. v. United States,
protests 58/12397, 58/12398, and 58/12503 (New York).

Opinion:
Opinion by
Johnson, J.
At the trial, it was stipulated that no allowance was made on certain cases of liquor, reported by the inspector as manifested, not found. In accordance with stipulation of counsel and following United States v. Browne Vintners Co., Inc. (34 C.C.P.A. 112, C.A.D. 351), it was held that duty and internal re'v enue tax are not assessable npon tbe quantities reported by tbe inspector as manifested, not found.