Case: Continental Merchandise Co., Inc. v. United States
Abbreviation: Continental Merchandise Co. v. United States
Decision Date: 1956-06-28
Docket Number: No. 60084; protests 247105-K and 258579-K (New York)
Citation: 37 Cust. Ct. 281
Volume: 37
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Continental Merchandise Co., Inc. v. United States,
Judges: 
Pages: 281–281

Head Matter:
No. 60084.
protests 247105-K and 258579-K (New York).
Continental Merchandise Co., Inc. v. United States,

Opinion:
Opinion by
Johnson, J.
It was stipulated that the 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 merchandise 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 two cases of merchandise which were reported by the inspector as manifested, not found. The protests were sustained to this extent.