Opinion by
Johnson, J.At the trial it was agreed that 15 bags of alfalfa seed were never imported into this country. In accordance with the agreed statement of facts it was held that all duty taken upon the 15 bags of alfalfa seed, not landed, should be refunded. United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) followed.