Case Name: Standard Importing Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-11-19
Citations: 43 Cust. Ct. 409
Docket Number: No. 63525; protest 58/24037 (New York)
Parties: Standard Importing Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 43
Pages: 409–409

Head Matter:
Before the Third Division,
November 19, 1959
No. 63525.
protest 58/24037 (New York).
Standard Importing Co., Inc. v. United States,

Opinion:
Opinion by
Johnson, 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 C.C.P.A. 112, C.A.D. 351) and that 21 barrels containing black olives, reported by the inspector as manifested, not found, were 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 merchandise, which was reported by the inspector as manifested, not found. The protest was sustained to this extent.