Case: Atlantic & Pacific Packing Co. v. United States
Abbreviation: Atlantic & Pacific Packing Co. v. United States
Decision Date: 1950-10-30
Docket Number: No. 54802; protest 146011-K (New York)
Citation: 25 Cust. Ct. 302
Volume: 25
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Atlantic & Pacific Packing Co. v. United States,
Judges: 
Pages: 302–303

Head Matter:
No. 54802.
Atlantic & Pacific Packing Co. v. United States,
protest 146011-K (New York).

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the facts and issues herein are similar 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 is not assessable upon such portions of merchandise as were reported by the inspector as manifested, not found. The protest was sustained to this extent.