Opinion by
Richardson, J.
In accordance with stipulation of counsel that the issues are the same in all material respects as those involved in United States v. Browne Vintners Co., Inc. (34 CCPA 112, C.A.D. 351), and that the merchandise reported by the inspector as manifested, not found, was not in fact received by the importer, the claim of the plaintiff was sustained to the extent that duties were assessed upon quantities of merchandise in excess of that which was imported.