Case Name: N.Y. Merchandise Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1965-06-10
Citations: 54 Cust. Ct. 459
Docket Number: No. 69366; protests 64/22919 and 64/23934 (New York)
Parties: N.Y. Merchandise Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 54
Pages: 459–459

Head Matter:
No. 69366.
N.Y. Merchandise Co., Inc. v. United States,
protests 64/22919 and 64/23934 (New York).

Opinion:
Opinion by
Richardson, J.
In accordance with stipulation of counsel that the issues are the same in all material respects as 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 importer, the claim of the plaintiff was sustained to the extent that duties were assessed upon quantities of merchandise in excess of that which was imported.