United States Customs Court January 4, 1962, No. 66341; protests 61/530, etc. (New York) (Red Line Commercial Co. v. United States)

Opinion by

Johnson, J.

It was stipulated that the principles herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 C.C.P.A. 112, C.A.D. 351) and that the quantities of merchandise reported by the inspector as manifested, not found, were not in fact received by the importer.