Protest 118663-K of Paramount Distillers, Inc.

U.S. Customs Court

Protest 118663-K of Paramount Distillers, Inc.

18 Cust. Ct. 198

CourtUnited States Customs Court

DecidedMay 15, 1947

DocketNo. 51722

StatusPublished

This text of 18 Cust. Ct. 198 (Protest 118663-K of Paramount Distillers, Inc.) 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

Protest 118663-K of Paramount Distillers, Inc., 18 Cust. Ct. 198 (cusc 1947).

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Opinion

Opinion by

Cline, 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 barrels numbered 4, 16, 25, 27, 49, 53, 67, 88, 101, 121, 122, 136, 137, 142, 153, 154, 160, 164, and 194, 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

Cline, 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 barrels numbered 4, 16, 25, 27, 49, 53, 67, 88, 101, 121, 122, 136, 137, 142, 153, 154, 160, 164, and 194, 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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Bluebook (online)

18 Cust. Ct. 198, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-118663-k-of-paramount-distillers-inc-cusc-1947.