Case: W. J. Byrnes & Co. of N. Y., Inc. v. United States
Abbreviation: W. J. Byrnes & Co. of N. Y. v. United States
Decision Date: 1957-05-29
Docket Number: No. 60803; protest 277551-K (New York)
Citation: 38 Cust. Ct. 517
Volume: 38
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: W. J. Byrnes & Co. of N. Y., Inc. v. United States,
Judges: 
Pages: 517–517

Head Matter:
Before the Third Division,
May 29, 1957
No. 60803.
W. J. Byrnes & Co. of N. Y., Inc. v. United States,
protest 277551-K (New York).

Opinion:
Opinion by
Johnson, J.
It was stipulated that the issue herein is similar in all material respects to that involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that one bale of white wool 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 bale of wool reported by the inspector as manifested, not found. The protest was sustained to this extent.