Quality Importers, Inc. v. United States

Opinion by

An examination of the collector’s reports, received in evidence at the trial, shows that duty and internal revenue tax were assessed on certain missing merchandise. Following United States v. R. C. Williams & Co., Inc. (40 C.C.P.A. 130, C.A.D. 508), and Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C.D. 1155), the claim of the plaintiff was sustained.