United States Customs Court May 7, 1963, No. 67697; protest 60/26425 (New York) (Kobrand Corp. v. United States)

Opinion by

Johnson, J.

It was stipulated that the facts and issues herein are similar in all material respects to those involved in United States v. Browne Vintners Co., Inc. (34 CCPA 112, C.A.D. 351) and that the quantities reported *293by the inspector as manifested, not found, were not in fact received by the importer.