Case Name: Paul E. Sernau, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1962-11-28
Citations: 49 Cust. Ct. 312
Docket Number: No. 67224; protest 61/24626 (New York)
Parties: Paul E. Sernau, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 49
Pages: 312–312

Head Matter:
No. 67224.
protest 61/24626 (New York).
Paul E. Sernau, Inc. v. United States,

Opinion:
Opinion by
Johnson, 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 cases, 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 is not assessable upon the cases of merchandise, which were reported by the inspector as manifested, not found. The protest was sustained to this extent.