Case Name: The Otto Gerdau Co. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1949-05-23
Citations: 22 Cust. Ct. 322
Docket Number: No. 53179; protests 124657-K, etc. (New York)
Parties: The Otto Gerdau Co. et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 22
Pages: 322–322

Head Matter:
No. 53179.
The Otto Gerdau Co. et al. v. United States,
protests 124657-K, etc. (New York).

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the issues and facts 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 inspectors as manifested, not found, were not in fact received by the importers. In accordance with stipulation and following the decision cited it was held that the merchandise, insofar as it involves the quantities reported by the inspectors as "manifested, not found," is subject to an allowance in duties. The protests were sustained to this extent.