Court Opinion

ID: 8108637
Source: CourtListenerOpinion
Date Created: 2022-09-09 14:36:09.680599+00
Date Added: 2024-06-11T16:38:44.024053
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 quantities reported by the inspector as manifested, not found, 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 quantities reported by the inspector as manifested, not found. The protest was sustained to this extent.