Harmar Co. v. United States

U.S. Customs Court

Harmar Co. v. United States

20 Cust. Ct. 307, 1948 Cust. Ct. LEXIS 234

United States Customs Court·Decided April 22, 1948·No. No. 52285; protests 110970-K, etc. (Baltimore)·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 transitfrom 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 gaugers’ returns as verified by the affidavits of the importer. The protests were sustained to this extent.

Free access — add to your briefcase to read the full text and ask questions with AI

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 transitfrom 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 gaugers’ returns as verified by the affidavits of the importer. The protests were sustained to this extent.

Harmar Co. v. United States, 20 Cust. Ct. 307, 1948 Cust. Ct. LEXIS 234 (cusc 1948).

Pincite

20 Cust. Ct. 307 (Harmar Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.