Case Name: International Packers Commercial Co., Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1956-01-12
Citations: 36 Cust. Ct. 320
Docket Number: No. 59646; protests 237777-K, etc. (New York)
Parties: International Packers Commercial Co., Inc., et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 36
Pages: 320–321

Head Matter:
No. 59646.
International Packers Commercial Co., Inc., et al. v. United States,
protests 237777-K, etc. (New York).

Opinion:
Opinion by
Johnson, J.
It was stipulated that the issues and facts 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 quantities reported by the inspector as not landed not found, or as manifested 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 not landed not found, or as manifested not found. The protests were sustained to this extent.