Case Name: New York Merchandise Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1953-12-30
Citations: 32 Cust. Ct. 363
Docket Number: No. 57737; protest 207978-K (New York)
Parties: New York Merchandise Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 32
Pages: 363–363

Head Matter:
No. 57737.
protest 207978-K (New York).
New York Merchandise Co., Inc. v. United States,

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the issues 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 merchandise, consisting of tennis rackets, in cases 1/R 2349/64, which the inspector reported "not landed— 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 not landed, not found. The protest was sustained to this extent.