Protest 119747-K of Siegfried Loewenthal Co.

U.S. Customs Court

Protest 119747-K of Siegfried Loewenthal Co.

18 Cust. Ct. 198

United States Customs Court·Decided May 15, 1947·No. No. 51723·Published

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 2, 3, 5, 7, 11, 12, 13, 18, 20, 21, 22, 23, 25, 26, 27, 34, 37, 46, and 49, 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 2, 3, 5, 7, 11, 12, 13, 18, 20, 21, 22, 23, 25, 26, 27, 34, 37, 46, and 49, 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.

Protest 119747-K of Siegfried Loewenthal Co., 18 Cust. Ct. 198 (cusc 1947).

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18 Cust. Ct. 198 (Protest 119747-K of Siegfried Loewenthal Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.