Case: Wilbur-Ellis Company v. United States
Abbreviation: Wilbur-Ellis Co. v. United States
Decision Date: 1955-07-07
Docket Number: No. 59216; protest 217067-K (New York)
Citation: 35 Cust. Ct. 212
Volume: 35
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Wilbur-Ellis Company v. United States,
Judges: 
Pages: 212–212

Head Matter:
No. 59216.
protest 217067-K (New York).
Wilbur-Ellis Company 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 the merchandise, consisting of 90 cartons of solid tuna fish in lot No. 158, covered by entry 745569, reported by the inspector as manifested, not found, was in fact not 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 portions of the merchandise 'as were reported by the inspector as manifested, not found. The protest was sustained to this extent.