46 Cust. Ct. 523

No. 65752.

Distilled Brands, Inc., et al. v. United States,

protests 60/23026, etc. (New York).

Opinion by

Johnson, J.

It was stipulated that the facts and issues 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 the quantities reported by the inspector as manifested, not found, were not in fact received by the importers. In accordance with stipulation of counsel and following the decision cited, it was 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 protests were sustained to this extent.

Distilled Brands, Inc. v. United States
46 Cust. Ct. 523

Case Details

Name
Distilled Brands, Inc. v. United States
Decision Date
Jun 5, 1961
Citations

46 Cust. Ct. 523

Jurisdiction
United States

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