Mills & Gibb Corp. v. United States

A case of merchandise, No. 7313, was landed but could not be found for delivery to the importer. The importer claimed a shortage as to this Clise and protested when required to pay duty at the regular rate thereon. The report of the collector is as follows:

The discharging inspectors report case 7313 was landed and not found for delivery.

*73The inspector’s report, made a part of the record, is:

M. G. 7313' — One c/s landed but not found for delivery.

The appellant assigns error, insisting that section 499 of the Tariff Act of 1922 repeals section 2921, Revised Statutes; that the word “ examination…