Opinion by
Johnson, J.At the trial it was stipulated that the issues and facts herein are similar to those involved in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) and that the quantities reported by the inspector as not landed were not in fact landed. In accordance with stipulation and following the decision cited it was held that the package of fur wearing apparel reported by the inspector as not landed, not found, is subject to. an allowance in duty as claimed. The protest was sustained to this extent.