T. D. Downing Co. v. United States

Opinion by

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 one case, No. 9, reported by the inspector as short landed, 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 the case of merchandise reported by the inspector as short landed. The protest was sustained to this extent.