Protest 122675-K/754 of Hiram Walker & Sons, Inc.

U.S. Customs Court

Protest 122675-K/754 of Hiram Walker & Sons, Inc.

17 Cust. Ct. 204

CourtUnited States Customs Court

DecidedOctober 18, 1946

DocketNo. 51371

StatusPublished

This text of 17 Cust. Ct. 204 (Protest 122675-K/754 of Hiram Walker & Sons, 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 122675-K/754 of Hiram Walker & Sons, Inc., 17 Cust. Ct. 204 (cusc 1946).

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Opinion

Opinion by

Keefe, 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, because of 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

Keefe, 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, because of 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)

17 Cust. Ct. 204, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-122675-k754-of-hiram-walker-sons-inc-cusc-1946.