Distilled Liquors Import Co. v. United States

U.S. Customs Court

Distilled Liquors Import Co. v. United States

20 Cust. Ct. 311, 1948 Cust. Ct. LEXIS 251

United States Customs Court·Decided April 30, 1948·No. No. 52302; protest 112937-K (Cleveland)·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 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.

Distilled Liquors Import Co. v. United States, 20 Cust. Ct. 311, 1948 Cust. Ct. LEXIS 251 (cusc 1948).

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