Austin Nichols & Co. v. United States , 43 Cust. Ct. 307 ( 1959 )

Opinion by

Johnson, J.

At the trial, it was stipulated that there was a shortage of 35 bottles as to entry 5336 (protest 231866-K) and of 2 cases and 6 bottles as to entry 1935 (protest 235659-K(B)), for which no allowance had been made. 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 and internal revenue tax are not assessable upon the shortshipped merchandise.