Case Name: Associated Dry Goods Corp., Lord & Taylor Div. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1955-03-17
Citations: 34 Cust. Ct. 313
Docket Number: No. 58858; protest 228668-K (New York)
Parties: Associated Dry Goods Corp., Lord & Taylor Div. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 34
Pages: 313–313

Head Matter:
No. 58858.
protest 228668-K (New York).
Associated Dry Goods Corp., Lord & Taylor Div. v. United States,

Opinion:
Opinion by
Johnson, J.
It was stipulated that the issue herein is similar in all material respects to that involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the one ease of silk scarves, No. 925, reported by the inspector as manifested, not found, was 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.