Case Name: Air Clearance Ass'n, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1955-07-07
Citations: 35 Cust. Ct. 213
Docket Number: No. 59217; protest 228291-K (New York)
Parties: Air Clearance Ass’n, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 35
Pages: 213–213

Head Matter:
No. 59217.
protest 228291-K (New York).
Air Clearance Ass’n, Inc. v. United States,

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 merchandise reported by the inspector as not landed, not found, was 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 merchandise which was reported by the inspector as not landed, not found. The protest was sustained to this extent.