Case Name: Isaac B. Cohen & Sons Corp. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1960-05-09
Citations: 44 Cust. Ct. 458
Docket Number: No. 64149; protest 59/14458 (New York)
Parties: Isaac B. Cohen & Sons Corp. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 44
Pages: 458–458

Head Matter:
No. 64149.
protest 59/14458 (New York).
Isaac B. Cohen & Sons Corp. v. United States,

Opinion:
Opinion by
Johnson, J.
It was stipulated that the principles 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 one carton, 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 the one carton of merchandise, which was reported by the inspector as manifested, not found. The protest was sustained to this extent.