Case Name: American Wine Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-11-10
Citations: 33 Cust. Ct. 427
Docket Number: No. 58512; protest 224428-K (F) (New York)
Parties: American Wine Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 33
Pages: 427–427

Head Matter:
No. 58512.
protest 224428-K (F) (New York).
American Wine Company v. United States,

Opinion:
Opinion by
Johnson, J.
At the trial it was*fetipulated that the merchandise, issues, and facts 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 the 3 cases of alcoholic beverages covered by warehouse entry No. 71765 and 10 cases of alcoholic beverages covered by warehouse entry No. 6824, 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 and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found. The protest was sustained to this extent.