Case Name: The Tupman Thurlow Co., Inc., and Nomura Trading Company, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1965-03-03
Citations: 54 Cust. Ct. 337
Docket Number: No. 69115; protests 64/11706 and 64/11497 (New York)
Parties: The Tupman Thurlow Co., Inc., and Nomura Trading Company, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 54
Pages: 337–337

Head Matter:
Before the Third Division,
March 3, 1965
No. 69115.
The Tupman Thurlow Co., Inc., and Nomura Trading Company, Inc. v. United States,
protests 64/11706 and 64/11497 (New York).

Opinion:
Opinion by
Richardson, 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 CCPA 112, C.A.D. 351), and that the merchandise, reported by the inspector as manifested, not found, was not in fact received by the importers. In accordance with stipulation of counsel and following the decision cited, it was held that duty is not assessable upon the quantities of merchandise, which were reported by the inspector as manifested, not found. The protests were sustained to this extent.