Novelty Import Co. v. United States

Opinion by

In accordance with stipulation of counsel that tbe issues are the same in all material respects as those involved in United States v. Browne Vintners Co., Inc. (34 CCPA 112, C.A.D. 351), and that tbe merchandise reported by tbe inspector as manifested, not found, was not in fact received by the importers, tbe claim of tbe plaintiffs was sustained to tbe extent that duties and taxes were assessed upon quantities of merchandise in excess of that which was imported.