Braun Importing Co. v. United States

42 Cust. Ct. 339

Opinion

Opinion by

Johnson, J.

It was stipulated that the principles 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 two cases of walnuts 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 is not assessable upon the two cases of walnuts, which were reported by the inspector as manifested, not found. The protest was sustained to this extent.