Case Name: Soverign Importers, Ltd., and Schenley Import Corp. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-06-23
Citations: 33 Cust. Ct. 301
Docket Number: No. 58224; protests 220126-K and 220122-K (New York)
Parties: Soverign Importers, Ltd., and Schenley Import Corp. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 33
Pages: 301–301

Head Matter:
No. 58224.
protests 220126-K and 220122-K (New York).
Soverign Importers, Ltd., and Schenley Import Corp. v. United States,

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the merchandise, issues, and facts 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 case of spirits reported by the inspector as manifested, not found, in each entry covered by the protests, was not in fact received by the importers. In accordance with stipulation of counsel and following the decision cited it was held that duty and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found. The protests were sustained to this extent.