
    Before the Third Division,
    March 3, 1960
    No. 63910.
    protest 59/7938 (New York).
    I. B. Cohen & Sons Corp. 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 three eases, reported toy the inspector as manifested, not found, were not in fact received by the importer. In accordance with stipulation of counsel and following the decision cited, it was held that duty is not assessable upon the three cases of merchandise, which were reported by the inspector as manifested, not found. The protest was sustained to this extent.  