Case: Canada Dry Ginger Ale, Inc. v. United States
Abbreviation: Canada Dry Ginger Ale, Inc. v. United States
Decision Date: 1959-11-12
Docket Number: No. 63507; protests 330261-K, etc. (New York)
Citation: 43 Cust. Ct. 398
Volume: 43
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Canada Dry Ginger Ale, Inc. v. United States,
Judges: 
Pages: 398–398

Head Matter:
No. 63507.
protests 330261-K, etc. (New York).
Canada Dry Ginger Ale, Inc. v. United States,

Opinion:
Opinion by
Johnson, J.
It was stipulated that the facts and 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 the quantities reported by the inspector as manifested, not found, were not in fact received by the importer. In accordance with stipulation of counsel and following the decision cited, it was held that duty and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found. The protests were sustained to this extent.