Rubin Bros. Waste Co. v. United States

32 Cust. Ct. 445, 1954 Cust. Ct. LEXIS 1949

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the issues and facts herein are similar to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the one bale of wool rags 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 such portions of the merchandise as were reported by the inspector as manifested, not found. The protest is sustained .to this extent.