Case Name: Dreyfus Ashby & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1960-03-08
Citations: 44 Cust. Ct. 378
Docket Number: No. 63929; protest 58/18828 (New York)
Parties: Dreyfus Ashby & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 44
Pages: 378–378

Head Matter:
Before the Third Division,
March 8, 1960
No. 63929.
protest 58/18828 (New York).
Dreyfus Ashby & Co., Inc. v. United States,

Opinion:
Opinion by
Johnson, J.
It was stipulated that the facts and issues 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 one carton of liquor 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 and internal revenue tax are not assessable upon the one carton of liquor, which was reported by the inspector as manifested, not found. The protest was sustained to this extent.