Opinion by
Johnson, J.At the trial it was stipulated that duty was assessed on case number 7764 and that it has since been verified that said merchandise Was not imported. In accordance With stipulation and following United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) the court sustained the protest and directed the collector to make refund of duties taken upon the merchandise in case number 776'4.