Case: Edward P. Paul & Co., Inc. v. United States
Abbreviation: Edward P. Paul & Co. v. United States
Decision Date: 1964-05-13
Docket Number: No. 68547; protest 63/13673 (New York)
Citation: 52 Cust. Ct. 349
Volume: 52
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Edward P. Paul & Co., Inc. v. United States,
Judges: 
Pages: 349–349

Head Matter:
Before the Third Division,
May 13, 1964
No. 68547.
protest 63/13673 (New York).
Edward P. Paul & Co., Inc. v. United States,

Opinion:
Opinion by
Richardson, 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 CCPA 112, C.A.D. 351), and that the merchandise, 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 quantities of merchandise, which were reported by the inspector as manifested, not found. The protest was sustained to this extent.