Schenley Import Corp. v. United States

26 Cust. Ct. 312, 1950 Cust. Ct. LEXIS 734

Opinion

Opinion by

Johnson, J.

At the trial it was stipulated that the merchandise, issues, and facts 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 the quantities 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 has held that duty and internal revenue tax are not assessable upon such portions of the merchandise as were reported by the inspector as manifested, not found. The protest was sustained to this extent.