Case Name: Alexanders Dept. Stores, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-03-18
Citations: 42 Cust. Ct. 310
Docket Number: No. 62862; protest 318761-K (New York)
Parties: Alexanders Dept. Stores, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 310–310

Head Matter:
No. 62862.
Alexanders Dept. Stores, Inc. v. United States,
protest 318761-K (New York).

Opinion:
Opinion by
Johnson, J.
It was stipulated that the principles 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 of shoes, ADS 238/44, and one case of handbags, ADS 35221/1, 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 is not assessable upon one case of shoes, ADS 238/44, and one case of handbags, ADS 35221/1, which were reported by the inspector as manifested, not found. The protest was sustained to this extent.