Maryland Wine & Liquor Co. v. United States

U.S. Customs Court

Maryland Wine & Liquor Co. v. United States

20 Cust. Ct. 307, 1948 Cust. Ct. LEXIS 233

United States Customs Court·Decided April 22, 1948·No. No. 52284; protests 18587-K/88993, etc. (Chicago)·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 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 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 importers. The protests were sustained to this extent.

Maryland Wine & Liquor Co. v. United States, 20 Cust. Ct. 307, 1948 Cust. Ct. LEXIS 233 (cusc 1948).

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