Case: J. S. Carulli Company v. United States
Abbreviation: J. S. Carulli Co. v. United States
Decision Date: 1952-02-28
Docket Number: No. 56446; protest 169742-K (New York)
Citation: 28 Cust. Ct. 414
Volume: 28
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: J. S. Carulli Company v. United States,
Judges: 
Pages: 414–414

Head Matter:
No. 56446.
protest 169742-K (New York).
J. S. Carulli Company v. United States,

Opinion:
Opinion by
Johnson, J.
At the trial a witness for the plaintiff testified that bale No. 175, reported by the discharging inspector as "manifested not found," was not in fact received by the importer. In view of the evidence in this case and following United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), it was held that duty is not assessable upon such portion of the merchandise as was reported by the inspector as manifested not found. The protest was sustained to this extent.