Case Name: Novelty Import Co., Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1965-06-10
Citations: 54 Cust. Ct. 459
Docket Number: No. 69365; protests 64/18687, etc. (New York)
Parties: Novelty Import Co., Inc., et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 54
Pages: 459–459

Head Matter:
Before the Third Division,
June 10, 1965
No. 69365.
Novelty Import Co., Inc., et al. v. United States,
protests 64/18687, etc. (New York).

Opinion:
Opinion by
Richardson, J.
In accordance with stipulation of counsel that tbe 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 tbe merchandise reported by tbe inspector as manifested, not found, was not in fact received by the importers, tbe claim of tbe plaintiffs was sustained to tbe extent that duties and taxes were assessed upon quantities of merchandise in excess of that which was imported.