Case Name: Gehrig, Hoban & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1957-04-04
Citations: 38 Cust. Ct. 452
Docket Number: No. 60606; protest 275343-K (New York)
Parties: Gehrig, Hoban & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 38
Pages: 452–452

Head Matter:
Before the Third Division,
April 4, 1957
No. 60606.
Gehrig, Hoban & Co., Inc. v. United States,
protest 275343-K (New York).

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the issue herein is similar in all material respects to that 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 nine fishing reels missing from case No. 105, was not in fact imported. In accordance with stipulation of counsel and following the decision cited it was held that duty is not assessable upon the said nine fishing reels missing from case No. 105. The protest was sustained to this extent.