Gimbel Bros. v. United States

Opinion by

At the trial it was stipulated that the issue herein is similar to that involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the merchandise, consisting of six banquet sets from case 4100, was not in fact imported. In accordance with stipulation of counsel and following the decision cited it was held that duty is not assessable upon the six banquet sets missing from case 4100. The protest was sustained to this extent.