Associated Metals & Minerals Corp. v. United States

43 Cust. Ct. 307

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 one bag, reported by the inspector as manifested, not found, was 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 the one bag of merchandise, which was reported by the inspector as manifested, not found. The protest was sustained to this extent.