Case: The Otto Gerdau Co. v. United States
Abbreviation: Otto Gerdau Co. v. United States
Decision Date: 1955-05-25
Docket Number: No. 59112; protest 199536-K (New York)
Citation: 34 Cust. Ct. 396
Volume: 34
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: The Otto Gerdau Co. v. United States,
Judges: 
Pages: 396–396

Head Matter:
No. 59112.
protest 199536-K (New York).
The Otto Gerdau Co. v. United States,

Opinion:
Opinion by
Johnson, J.
It was stipulated that the 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 the quantities reported by the inspector as not landed or 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 the merchandise as were reported by the inspector as manifested, but not found. The protest was sustained to this extent.