Case: Associated Metals & Minerals Corp. v. United States
Abbreviation: Associated Metals & Minerals Corp. v. United States
Decision Date: 1959-07-17
Docket Number: No. 63264; protest 58/14636 (New York)
Citation: 43 Cust. Ct. 307
Volume: 43
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Associated Metals & Minerals Corp. v. United States,
Judges: 
Pages: 307–307

Head Matter:
No. 63264.
protest 58/14636 (New York).
Associated Metals & Minerals Corp. 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 one bag, 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 bag of merchandise, which was reported by the inspector as manifested, not found. The protest was sustained to this extent.