Case: The Otto Gerdau Co. v. United States
Abbreviation: Otto Gerdau Co. v. United States
Decision Date: 1949-11-01
Docket Number: No. 53673; protest 117883-K (New York)
Citation: 23 Cust. Ct. 195
Volume: 23
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: The Otto Gerdau Co. v. United States,
Judges: 
Pages: 195–195

Head Matter:
No. 53673.
protest 117883-K (New York).
The Otto Gerdau Co. 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 quantities reported by the inspector as manifested, not found, were nothin fact received by the importer. In accordance with stipulation and following the decision cited it was held that the merchandise, insofar as it involves the quantities reported by the inspector as "manifested, not found," is subject to an allowance in duties. The protest was sustained to this extent.