Case: Nisonger Sales Co. and Trans World Shipping Corp. v. United States
Abbreviation: Nisonger Sales Co. v. United States
Decision Date: 1956-05-03
Docket Number: No. 59893; protest 253062-K (New York)
Citation: 36 Cust. Ct. 423
Volume: 36
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Nisonger Sales Co. and Trans World Shipping Corp. v. United States,
Judges: 
Pages: 423–423

Head Matter:
No. 59893.
Nisonger Sales Co. and Trans World Shipping Corp. v. United States,
protest 253062-K (New York).

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, No. 49574, 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 such portion of the merchandise as was reported by the inspector as not landed, not found. The protest was sustained to this extent.