Case Name: Standard Wine & Liquor Co., Inc., and Wine Shippers Import Corp. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1950-04-20
Citations: 24 Cust. Ct. 433
Docket Number: No. 54258; protests 152117-K and 151997-K (New York)
Parties: Standard Wine & Liquor Co., Inc., and Wine Shippers Import Corp. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 24
Pages: 433–433

Head Matter:
No. 54258.
Standard Wine & Liquor Co., Inc., and Wine Shippers Import Corp. v. United States,
protests 152117-K and 151997-K (New York).

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the merchandise, 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 importers. 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 manifested, not found, is subject to an allowance in duties. The protests were sustained to this extent.