Pacific Liquors, Ltd. v. United States

U.S. Customs Court

Pacific Liquors, Ltd. v. United States

19 Cust. Ct. 146, 1947 Cust. Ct. LEXIS 1087

United States Customs Court·Decided October 9, 1947·No. No. 51948; protest 119082-K (Honolulu)·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 value of the contents of each of the 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 value of the contents of each of the 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.

Pacific Liquors, Ltd. v. United States, 19 Cust. Ct. 146, 1947 Cust. Ct. LEXIS 1087 (cusc 1947).

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