Case: Dreyfus Ashby & Co., Inc., et al. v. United States
Abbreviation: Dreyfus Ashby & Co., Inc. v. United States
Decision Date: 1953-11-05
Docket Number: No. 57599; protests 203337-K, etc. (New York)
Citation: 31 Cust. Ct. 287
Volume: 31
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Dreyfus Ashby & Co., Inc., et al. v. United States,
Judges: 
Pages: 287–287

Head Matter:
No. 57599.
Dreyfus Ashby & Co., Inc., et al. v. United States,
protests 203337-K, etc. (New York).

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the issues and facts 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 and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found.