Court Opinion

ID: 8105732
Source: CourtListenerOpinion
Date Created: 2022-09-09 14:32:07.125104+00
Date Added: 2024-06-11T16:38:41.945708
License: Public Domain

Opinion by
Johnson, J.
It was stipulated that the issue herein is similar in all material respects to that 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 importer. In accordance with stipulation of counsel and following the decision cited, it was held that duty is not assessable upon the merchandise reported by the inspector as manifested, not found. The protest was sustained to this extent.