Dreyfus, Ashby & Co. v. United States

Opinion by

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 case Nos. 2975, 2977, 2978, 2979, and 3081, 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 was held that duty and internal revenue tax are not assessable upon the cases of liqueurs reported by the inspector as manifested, not found. The protest was sustained to this extent.