Austin Nichols & Co. v. United States

U.S. Customs Court

Austin Nichols & Co. v. United States

20 Cust. Ct. 308, 1948 Cust. Ct. LEXIS 238

CourtUnited States Customs Court

DecidedApril 22, 1948

DocketNo. 52289; protest 126827-K/913 (Chicago)

StatusPublished

This text of 20 Cust. Ct. 308 (Austin Nichols & Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Austin Nichols & Co. v. United States, 20 Cust. Ct. 308, 1948 Cust. Ct. LEXIS 238 (cusc 1948).

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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 due to breakage, leakage, or damage. In accordance therewith it was held that an allowance should have been made for the loss appearing upon the gauger's return as verified by the affidavit of the importer. The protest was 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 due to breakage, leakage, or damage. In accordance therewith it was held that an allowance should have been made for the loss appearing upon the gauger's return as verified by the affidavit of the importer. The protest was sustained to this extent.

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Bluebook (online)

20 Cust. Ct. 308, 1948 Cust. Ct. LEXIS 238, Counsel Stack Legal Research, https://law.counselstack.com/opinion/austin-nichols-co-v-united-states-cusc-1948.