Case: American Commercial, Inc., and Freedman & Slater, Inc., N.Y. v. United States
Abbreviation: American Commercial, Inc. v. United States
Decision Date: 1960-10-11
Docket Number: No. 64693; protest 59/15147 (New York)
Citation: 45 Cust. Ct. 317
Volume: 45
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: American Commercial, Inc., and Freedman & Slater, Inc., N.Y. v. United States,
Judges: 
Pages: 317–317

Head Matter:
No. 64693.
American Commercial, Inc., and Freedman & Slater, Inc., N.Y. v. United States,
protest 59/15147 (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 the quantities reported by the inspector as manifested, not found, were not in fact received by the importers. In accordance with stipulation of counsel and following the decision cited, it was held that duty is not assessable upon the quantities reported by the inspector as manifested, not found. The protest was sustained to this extent.