Court Opinion

ID: 8109304
Source: CourtListenerOpinion
Date Created: 2022-09-09 14:36:59.284679+00
Date Added: 2024-06-11T16:38:44.479255
License: Public Domain

Opinion by
Johnson, 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 C.C.P.A. 112, C.A.D. 351), and that the case or cases reported by the inspector as manifested, not found, was or were 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 merchandise which was reported by the inspector as manifested, not found. The protests were sustained to this extent.