Case: Rubin Bros. Waste Co., Inc. v. United States
Abbreviation: Rubin Bros. Waste Co. v. United States
Decision Date: 1954-03-31
Docket Number: No. 57969; protest 215092-K (New York)
Citation: 32 Cust. Ct. 445
Volume: 32
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Rubin Bros. Waste Co., Inc. v. United States,
Judges: 
Pages: 445–445

Head Matter:
No. 57969.
protest 215092-K (New York).
Rubin Bros. Waste Co., Inc. v. United States,

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 one bale of wool rags 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 such portions of the merchandise as were reported by the inspector as manifested, not found. The protest is sustained .to this extent.