Case: New York Merchandise Co., Inc. v. United States
Abbreviation: New York Merchandise Co. v. United States
Decision Date: 1960-06-20
Docket Number: No. 64304; protest 59/15006 (New York)
Citation: 44 Cust. Ct. 510
Volume: 44
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: New York Merchandise Co., Inc. v. United States,
Judges: 
Pages: 510–510

Head Matter:
No. 64304.
protest 59/15006 (New York).
New York Merchandise Co., Inc. v. United States,

Opinion:
Opinion by
Johnson, J.
It was stipulated that the issues 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 one case, containing "20 dozen pairs Slipper Sox, Item #610/2," 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 one case of merchandise, which was reported by the inspector as manifested, not found. The protest was sustained to this extent.