Case Name: Young's Market Co. and John L. Westland & Son, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-04-08
Citations: 32 Cust. Ct. 454
Docket Number: No. 57991; protest 200312-K (Los Angeles)
Parties: Young’s Market Co. and John L. Westland & Son, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 32
Pages: 454–454

Head Matter:
No. 57991.
protest 200312-K (Los Angeles).
Young’s Market Co. and John L. Westland & Son, Inc. v. United States,

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the facts and issues 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 quantity reported by the inspector as manifested, not found, was 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.