Case Name: Browne Vintners Co., Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1957-06-18
Citations: 38 Cust. Ct. 546
Docket Number: No. 60890; protests 255851-K etc. (New York)
Parties: Browne Vintners Co., Inc., et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 38
Pages: 546–546

Head Matter:
No. 60890.
Browne Vintners Co., Inc., et al. v. United States,
protests 255851-K etc. (New York).

Opinion:
Opinion by
Johnson, J.
It was stipulated that the issues and facts 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 the quantities reported by the inspector as manifested, not found, were not in fact received by the importers. 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 protests were sustained to this extent.