Case Name: Victor M. Calderon Co. and James E. Fox & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-04-08
Citations: 32 Cust. Ct. 453
Docket Number: No. 57989; protest 176466-K (New York)
Parties: Victor M. Calderon Co. and James E. Fox & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 32
Pages: 453–453

Head Matter:
No. 57989.
protest 176466-K (New York).
Victor M. Calderon Co. and James E. Fox & Co., Inc. v. United States,

Opinion:
Opinion by
Johnson, J.
At the trial 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 the quantities 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 the merchandise, insofar as it involves the quantities reported by the inspector as manifested, not found, is subject to an allowance in duties. The protest was sustained to this extent.