DocketNumber： No. 65742; protest 59-10285 (Los Angeles)
Citation Numbers： 46 Cust. Ct. 517
Judges： Johnson
Filed Date： 6/1/1961
Status： Precedential
Modified Date： 9/9/2022
Opinion by
At the trial, it was stipulated that no allowance was made on one case of twelve •% quarts of Ballantine whisky, reported as manifested, not found. 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 quantities reported by the inspector as not landed.