Case Name: Traveler Trading Co. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-09-03
Citations: 51 Cust. Ct. 191
Docket Number: No. 67958; protests 61/8225, etc. (New York)
Parties: Traveler Trading Co. et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 51
Pages: 191–191

Head Matter:
No. 67958.
Traveler Trading Co. et al. v. United States,
protests 61/8225, etc. (New York).

Opinion:
Opinion by
Donlon, 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 CCPA 112, C.A.D. 351) and that the merchandise, reported by the inspector as manifested, not found, was 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 the quantities of merchandise, which were reported by the inspector as manifested, not found. The protests were sustained to this extent.