British American Importation Co. v. United States

U.S. Customs Court

British American Importation Co. v. United States

19 Cust. Ct. 177, 1947 Cust. Ct. LEXIS 1188

CourtUnited States Customs Court

DecidedNovember 19, 1947

DocketNo. 52049; protest 116402-K (Los Angeles)

StatusPublished

This text of 19 Cust. Ct. 177 (British American Importation 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

British American Importation Co. v. United States, 19 Cust. Ct. 177, 1947 Cust. Ct. LEXIS 1188 (cusc 1947).

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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 value of the contents of each of the 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 value of the contents of each of the 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)

19 Cust. Ct. 177, 1947 Cust. Ct. LEXIS 1188, Counsel Stack Legal Research, https://law.counselstack.com/opinion/british-american-importation-co-v-united-states-cusc-1947.