Case Name: Tice & Lynch, Inc., and E. M. Sergeant Pulp & Chemical Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1949-04-26
Citations: 22 Cust. Ct. 293
Docket Number: No. 53065; protests 144411-K and 140526-K (New York)
Parties: Tice & Lynch, Inc., and E. M. Sergeant Pulp & Chemical Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 22
Pages: 293–293

Head Matter:
No. 53065.
Tice & Lynch, Inc., and E. M. Sergeant Pulp & Chemical Co., Inc. v. United States,
protests 144411-K and 140526-K (New York).

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the issues and facts are similar 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 inspectors as manifested, not found, were not in fact received by the importers. In accordance with stipulation and following the decision cited it was held that the merchandise, insofar as it involves the quantities reported by the inspectors as "manifested, not found," is subject to an allowance in duties. The protests were sustained to this extent.