Case Name: Dreyfus Ashby & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1960-09-30
Citations: 45 Cust. Ct. 292
Docket Number: No. 64609; protest 59/13744 (New York)
Parties: Dreyfus Ashby & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 45
Pages: 292–293

Head Matter:
No. 64609.
Dreyfus Ashby & Co., Inc. v. United States,
protest 59/13744 (New York).

Opinion:
Opinion by
Johnson, J.
It was stipulated that no allowance was made on one carton of liquor, reported by the inspector as mainfested, but not landed. In accordance with stipulation of counsel and following United States v. Browne Vintners Co., Inc. (34 C.C.P.A. 112, C.A.D. 351), it was held that duty and internal revenue tax are not assessable upon the carton of liquor, reported by the inspector as not landed.