Case: Fritz & La Rue Co. v. United States
Abbreviation: Fritz v. United States
Decision Date: 1955-12-01
Docket Number: No. 59511; protest 253737-K (New York)
Citation: 35 Cust. Ct. 329
Volume: 35
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Fritz & La Rue Co. v. United States,
Judges: 
Pages: 329–329

Head Matter:
No. 59511.
protest 253737-K (New York).
Fritz & La Rue Co. v. United States,

Opinion:
Opinion by
Johnson, J.
It was stipulated that the issue herein is similar in all material respects to that involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the merchandise contained in case No. 4220, 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 such portion of the merchandise as was reported by the inspector as manifested, not found. The protest was sustained to this extent.