Case Name: Dorf International, Ltd. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1955-04-28
Citations: 34 Cust. Ct. 359
Docket Number: No. 59023; protest 239299-K (C) (New York)
Parties: Dorf International, Ltd. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 34
Pages: 359–359

Head Matter:
No. 59023.
protest 239299-K (C) (New York).
Dorf International, Ltd. v. United States,

Opinion:
Opinion by
Johnson, J.
It was stipulated that the issues and facts 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 138 crates of fresh cucumbers reported by the inspector as manifested, not found, were not in fact received by the importer. In accordance with stipulation of counsel and following the decision cited it was held that duty is not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found. The protest was sustained to this extent.