Case Name: Protest 936118-G of Manniello Bros. & Mayrsohn, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-06-09
Citations: 2 Cust. Ct. 752
Docket Number: No. 41599
Parties: Protest 936118-G of Manniello Bros. & Mayrsohn, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 752–752

Head Matter:
No. 41599.
Protest 936118-G of Manniello Bros. & Mayrsohn, Inc. (New York).

Opinion:
Opinion by
Keefe, J.
From the evidence it was found that 72 crates of peppers in excess of the quantity exported were entered through an error. As duty is not assessable on merchandise that was never landed, the protest was sustained.