Case: Sovereign Importers, Ltd. v. United States
Abbreviation: Sovereign Importers, Ltd. v. United States
Decision Date: 1953-06-17
Docket Number: No. 57406; protest 201642-K (New York)
Citation: 30 Cust. Ct. 485
Volume: 30
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Sovereign Importers, Ltd. v. United States,
Judges: 
Pages: 485–485

Head Matter:
No. 57406.
protest 201642-K (New York).
Sovereign Importers, Ltd. v. United States,

Opinion:
Opinion by
Johnson, J.
At the trial it was stipulated that the merchandise, issues, and facts 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 three cases of cognac 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 and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as not landed, not found. The protest was sustained to this extent.