Case Name: T. D. Downing Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1957-04-24
Citations: 38 Cust. Ct. 482
Docket Number: No. 60692; protest 266130-K (Boston)
Parties: T. D. Downing Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 38
Pages: 482–482

Head Matter:
No. 60692.
T. D. Downing Company v. United States,
protest 266130-K (Boston).

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 one case, No. 9, reported by the inspector as short landed, 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 case of merchandise reported by the inspector as short landed. The protest was sustained to this extent.