Court Opinion

ID: 8107895
Source: CourtListenerOpinion
Date Created: 2022-09-09 14:35:08.237399+00
Date Added: 2024-06-11T16:38:43.468603
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 one carton, 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 is not assessable upon the one carton of merchandise, which was reported by the inspector as manifested, not found. The protest was sustained to this extent.