Case Name: Schroeder Bros., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-12-11
Citations: 41 Cust. Ct. 445
Docket Number: No. 62581; protest 293691-K (New York)
Parties: Schroeder Bros., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 41
Pages: 445–445

Head Matter:
No. 62581.
Schroeder Bros., Inc. v. United States,
protest 293691-K (New York).

Opinion:
Opinion by
Johnson, J.
It was stipulated that the issue herein is similar in all material respects to that 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 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 reported by the inspector as manifested, not found. The protest was sustained to this extent.