Case Name: Protest 98930-K of Chr. Bjelland & Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-10-13
Citations: 11 Cust. Ct. 281
Docket Number: No. 48862
Parties: Protest 98930-K of Chr. Bjelland & Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 11
Pages: 281–282

Head Matter:
No. 48862.
Protest 98930-K of Chr. Bjelland & Co., Inc. (New York).

Opinion:
Opinion by
Keefe, J.
Two letters were received in evidence on behalf of the plaintiff and the collector's letter on behalf of the Government. The latter disclosed that the missing 6 bundles were reported by the discharging inspector as "manifested not found," indicating to the collector that the 6 bundles were not found for delivery and that the liquidator "presumed" the 6 bundles were landed. Consequently no allowance in duties was made therefor. The court was of the opinion that the evidence submitted clearly supported the importer's contention that the 6 bundles of anchovies were not landed in the United States. In accordance therewith the collector was directed to reliquidate, refunding duty upon the 12 eases of anchovies.