Case: Air Clearance Ass'n, Inc. v. United States
Abbreviation: Air Clearance Ass'n v. United States
Decision Date: 1955-07-07
Docket Number: No. 59217; protest 228291-K (New York)
Citation: 35 Cust. Ct. 213
Volume: 35
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Air Clearance Ass’n, Inc. v. United States,
Judges: 
Pages: 213–213

Head Matter:
No. 59217.
protest 228291-K (New York).
Air Clearance Ass’n, Inc. v. United States,

Opinion:
Opinion by
Johnson, J.
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 merchandise reported by the inspector as not landed, 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 merchandise which was reported by the inspector as not landed, not found. The protest was sustained to this extent.