Acme Sales & Import Co. v. United States

U.S. Customs Court

Acme Sales & Import Co. v. United States

20 Cust. Ct. 264, 1948 Cust. Ct. LEXIS 125

United States Customs Court·Decided February 11, 1948·No. No. 52176; protests 124700-K, etc. (Boston)·Published

Opinion

Opinion by

Johnson, J.

It was stipulated that the merchandise and issues herein are similar in all material respects to those involved in United States v. Somerset (33 C. C. P. A. 138, C. A. D. 328), and that a quantity of liquor amounting to 10 percent or more of the total contents of the various barrels, casks, packages, etc., was lost in transit from the port of exportation to the port of destination d,ue to breakage, leakage, or damage. In accordance therewith it was held that an allowance should have been made for the loss appearing upon the gaugers’ returrs as verified by the affidavits of the importers. The protests were sustained to this extent.

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Opinion by

Johnson, J.

It was stipulated that the merchandise and issues herein are similar in all material respects to those involved in United States v. Somerset (33 C. C. P. A. 138, C. A. D. 328), and that a quantity of liquor amounting to 10 percent or more of the total contents of the various barrels, casks, packages, etc., was lost in transit from the port of exportation to the port of destination d,ue to breakage, leakage, or damage. In accordance therewith it was held that an allowance should have been made for the loss appearing upon the gaugers’ returrs as verified by the affidavits of the importers. The protests were sustained to this extent.

Acme Sales & Import Co. v. United States, 20 Cust. Ct. 264, 1948 Cust. Ct. LEXIS 125 (cusc 1948).

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