Case Name: W. R. Keating & Co., Inc., and Antique Market, Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1953-10-22
Citations: 31 Cust. Ct. 272
Docket Number: No. 57561; protests 197767-K, etc. (New York)
Parties: W. R. Keating & Co., Inc., and Antique Market, Inc., et al. v United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 31
Pages: 272–272

Head Matter:
No. 57561.
W. R. Keating & Co., Inc., and Antique Market, Inc., et al. v United States,
protests 197767-K, etc. (New York).

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the facts and issues herein are similar 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, not landed, 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 manifested, not found, not landed, not found. The protests were sustained to this extent.