Case: "21" Brands, Inc. v. United States
Abbreviation: "21" Brands, Inc. v. United States
Decision Date: 1960-12-22
Docket Number: No. 64978; protest 60/18322 (New York)
Citation: 45 Cust. Ct. 395
Volume: 45
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: “21” Brands, Inc. v. United States,
Judges: 
Pages: 395–396

Head Matter:
Before the Third Division,
December 22, 1960
No. 64978.
“21” Brands, Inc. v. United States,
protest 60/18322 (New York).

Opinion:
Opinion by
Johnson, J.
It was stipulated that the facts and issues 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 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 manifested, not found. The protest was sustained to this extent.