Jay Dee Handkerchief Co. v. United States , 30 Cust. Ct. 480 ( 1953 )

Opinion by

Johnson, J.

At the trial it was stipulated that at the time of un-lading, case No. 79 was found to be broken or damaged, and 88 dozen handkerchiefs were missing. In accordance with stipulation of counsel and following United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351), it was held that duty is not assessable upon the 88 dozen handkerchiefs which were reported missing. The protest was sustained to this extent.