Case Name: Joseph Markovits, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-03-11
Citations: 42 Cust. Ct. 303
Docket Number: No. 62834; protest 314105-K (New York)
Parties: Joseph Markovits, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 303–303

Head Matter:
No. 62834.
Joseph Markovits, Inc. v. United States,
protest 314105-K (New York).

Opinion:
Opinion by
Johnson, J.
It was stipulated that the issue herein is 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 duty is not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found. The protest was sustained to this extent.