Case Name: Pandeleon Bros. of N. Y., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1949-01-27
Citations: 22 Cust. Ct. 231
Docket Number: No. 52856; protest 138085-K (New York)
Parties: Pandeleon Bros, of N. Y., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 22
Pages: 231–232

Head Matter:
No. 52856.
Pandeleon Bros, of N. Y., Inc. v. United States,
protest 138085-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 manifested, not found, were not in fact received by the importer. In accordance with stipulation and following the decision cited it was held that the merchandise, insofar as it involves the quantity reported by the inspector as "manifested, not found," is subject to an allowance in duties. The protest was sustained to this extent.