Case: Alexander's Dept. Stores, Inc. v. United States
Abbreviation: Alexander's Dept. Stores, Inc. v. United States
Decision Date: 1963-12-23
Docket Number: No. 68194; protest 62/13773 (New York)
Citation: 52 Cust. Ct. 222
Volume: 52
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Alexander’s Dept. Stores, Inc. v. United States,
Judges: 
Pages: 222–222

Head Matter:
No. 68194.
protest 62/13773 (New York).
Alexander’s Dept. Stores, Inc. v. United States,

Opinion:
Opinion by
Richardson, 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 CCPA 112, C.A.D. 351) and that the case 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 case of merchandise, which was reported by the inspector as manifested, not found. The protest was sustained to this extent.