Isaac B. Cohen & Sons Corp. v. United States

44 Cust. Ct. 458

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