Opinion by
Johnson, J.
At the trial, the official entry papers were moved in evidence. It appeared from these papers that 1 case and 4 bottles covered by WTD entry No. 0654 were missing on arrival at San Francisco. Following United States v. R. C. Williams & Co., Inc. (40 C.C.P.A, 130, C.A.D. 508) and Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C.D. 1155), the collector was directed to refund all duty and tax on the missing merchandise.