Case: Pan Pacific Overseas Corp. v. United States
Abbreviation: Pan Pacific Overseas Corp. v. United States
Decision Date: 1961-12-27
Docket Number: No. 66318; protest 58/14842 (New York)
Citation: 48 Cust. Ct. 291
Volume: 48
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Pan Pacific Overseas Corp. v. United States,
Judges: 
Pages: 291–291

Head Matter:
No. 66318.
Pan Pacific Overseas Corp. v. United States,
protest 58/14842 (New York).

Opinion:
Opinion by
Johnson, J.
It was stipulated that the principles 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 "five gross of pencil sets (Art. No. 1099) in Case No. 17," 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 is not assessable upon the five gross of pencil sets, which were reported by the inspector as manifested, not found. The protest was sustained to this extent.