Chelsea Import Co. v. United States

45 Cust. Ct. 292

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 five cases of decorated chinaware (dinner sets), 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 five cases of chinaware, which were reported by the inspector as manifested, not found. The protest was sustained to this extent.