Case: A1-Tray Co. and Import Export Industries, Inc. v. United States
Abbreviation: A1-Tray Co. v. United States
Decision Date: 1950-05-04
Docket Number: No. 54313; protests 147850-K and 150824-K (New York)
Citation: 24 Cust. Ct. 453
Volume: 24
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: A1-Tray Co. and Import Export Industries, Inc. v. United States,
Judges: 
Pages: 453–453

Head Matter:
No. 54313.
A1-Tray Co. and Import Export Industries, Inc. v. United States,
protests 147850-K and 150824-K (New York).

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the issues and facts herein are similar 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 and following the decision cited it was held that the merchandise, insofar as it involves the quantities reported by the inspector as manifested, not found, is subject to an allowance in duties. The protests were sustained to this extent.