Joseph S. Finch & Co. v. United States

U.S. Customs Court

Joseph S. Finch & Co. v. United States

20 Cust. Ct. 264, 1948 Cust. Ct. LEXIS 126

CourtUnited States Customs Court

DecidedFebruary 11, 1948

DocketNo. 52177; protests 124733-K, etc. (Pittsburgh)

StatusPublished

This text of 20 Cust. Ct. 264 (Joseph S. Finch & 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

Joseph S. Finch & Co. v. United States, 20 Cust. Ct. 264, 1948 Cust. Ct. LEXIS 126 (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 [265]*265destination 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 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 [265]*265destination 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 importers. The protests were sustained to this extent.

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Bluebook (online)

20 Cust. Ct. 264, 1948 Cust. Ct. LEXIS 126, Counsel Stack Legal Research, https://law.counselstack.com/opinion/joseph-s-finch-co-v-united-states-cusc-1948.