Kraus Bros. v. United States

U.S. Customs Court

Kraus Bros. v. United States

19 Cust. Ct. 168, 1947 Cust. Ct. LEXIS 1165

United States Customs Court·Decided November 13, 1947·No. No. 52026; protests 117395-K, etc. (New York)·Published

Opinion

[169]*169Opinion 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 protests were sustained to this extent.

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[169]*169Opinion 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 protests were sustained to this extent.

Kraus Bros. v. United States, 19 Cust. Ct. 168, 1947 Cust. Ct. LEXIS 1165 (cusc 1947).

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