"21" Brands, Inc. v. United States
42 Cust. Ct. 404
United States Customs Court·Decided June 4, 1959·No. No. 63134; protests 58/12397, 58/12398, and 58/12503 (New York)·Published
Opinion
Opinion by
At the trial, it was stipulated that no allowance was made on certain cases of liquor, reported by the inspector as manifested, not found. In accordance with stipulation of counsel and following United States v. Browne Vintners Co., Inc. (34 C.C.P.A. 112, C.A.D. 351), it was held that duty [405]*405and internal re'v enue tax are not assessable npon tbe quantities reported by tbe inspector as manifested, not found.
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"21" Brands, Inc. v. United States, 42 Cust. Ct. 404 (cusc 1959).
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Related
United States v. Browne Vintners Co.
34 C.C.P.A. 112 (Customs and Patent Appeals, 1946)