Golodetz v. United States

Opinion by

At the trial it was stipulated that the issue herein is similar in all material respects 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, reported by the inspector as “126 paper, 60 lb. bags Not Landed,” consists of sugar in 126 paper bags which 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 not landed. The protest was sustained to this extent.