Opinion by
Johnson, J.At the trial it was agreed that 17 bags of canary seed were never imported into this country. In accordance with the agreed statement of facts it was held that all duty taken upon the 17 bags of canary seed, not landed, should be refunded. United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A. D. 351) followed.