Case Name: "21" Brands, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1961-10-23
Citations: 47 Cust. Ct. 350
Docket Number: No. 66175; protest 60/22917 (New York)
Parties: “21” Brands, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 47
Pages: 350–351

Head Matter:
Before the Third Division,
October 23, 1961
No. 66175.
“21” Brands, Inc. v. United States,
protest 60/22917 (New York).

Opinion:
Opinion by
Johnson, J.
It was stipulated that the facts and issues herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C.C.P.A. 112, C.A.D. 351) and that 12 cases of liquor 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 and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found. The protest was sustained to this extent.