Case Name: National Carloading Corp. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1955-07-21
Citations: 35 Cust. Ct. 219
Docket Number: No. 59230; protests 228293-K, etc. (New York)
Parties: National Carloading Corp. et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 35
Pages: 219–219

Head Matter:
No. 59230.
protests 228293-K, etc. (New York).
National Carloading Corp. et al. v. United States,

Opinion:
Opinion by
Johnson, J.
It was stipulated that the 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 quantities reported by the inspector as not landed, not found,' or as manifested, not found, were not in fact received by the importers. 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 not landed, not found, or as manifested, not found. The protests were sustained to this extent.