Case Name: Marianao Sugar Trading Corporation v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1949-01-27
Citations: 22 Cust. Ct. 232
Docket Number: No. 52857; protest 141160-K (New York)
Parties: Marianao Sugar Trading Corporation v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 22
Pages: 232–232

Head Matter:
No. 52857.
Marianao Sugar Trading Corporation v. United States,
protest 141160-K (New York).

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the issues and facts 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 not landed, not found, were not in fact landed. In accordance with stipulation and following the decision cited it was held that the merchandise, insofar as it involves the quantities reported by the inspector as "not landed, not found," is subject to an allowance in duties. The protest was sustained to this extent.