Case: New York Merchandise Co., Inc. v. United States
Abbreviation: New York Merchandise Co. v. United States
Decision Date: 1964-08-03
Docket Number: No. 68730; protest 61/21219 (Los Angeles)
Citation: 53 Cust. Ct. 252
Volume: 53
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: New York Merchandise Co., Inc. v. United States,
Judges: 
Pages: 252–252

Head Matter:
No. 68730.
New York Merchandise Co., Inc. v. United States,
protest 61/21219 (Los Angeles).

Opinion:
Opinion by
Richardson, J.
It was orally stipulated that the five eases of merchandise, 100 radios in all, reported by the inspector as manifested, not found, were not in fact received by the importer. In accordance with said stipulation of counsel, it was held that duty is not assessable upon the five cartons of transistor radios, which were reported by the inspector as manifested, not found. The protest was sustained to this extent, and the collector was directed to reliquidate the entry and refund all duty assessed upon such quantities of merchandise.