Protest 2561-K of Park & Tilford Import Corp.

U.S. Customs Court

Protest 2561-K of Park & Tilford Import Corp.

8 Cust. Ct. 513

CourtUnited States Customs Court

DecidedMay 6, 1942

DocketNo. 47164

StatusPublished

This text of 8 Cust. Ct. 513 (Protest 2561-K of Park & Tilford Import Corp.) 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.

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Protest 2561-K of Park & Tilford Import Corp., 8 Cust. Ct. 513 (cusc 1942).

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Opinion

[514]*514Opinion by

Keefe, J.

At the trial the official papers were received in evidence and the case submitted by both sides. In attempting to comply with the provisions of paragraph 813, Tariff Act of 1930, the importer filed an affidavit but it was held that “after delivery of the merchandise, the affidavit filed herein is clearly insufficient as constituting a verification of the breakage, leakage, or damage resulting in the loss of liquors herein.” Nothing appeared in the affidavit to establish that 10 percent or more of the total value of the contents in each package, in its condition as exported, had been lost. On the record presented the protest was overruled. Park & Tilford v. United States (T. D. 49518) and Gandolfi v. United States (G. A. 8060, T. D. 47175) cited.

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[514]*514Opinion by

Keefe, J.

At the trial the official papers were received in evidence and the case submitted by both sides. In attempting to comply with the provisions of paragraph 813, Tariff Act of 1930, the importer filed an affidavit but it was held that “after delivery of the merchandise, the affidavit filed herein is clearly insufficient as constituting a verification of the breakage, leakage, or damage resulting in the loss of liquors herein.” Nothing appeared in the affidavit to establish that 10 percent or more of the total value of the contents in each package, in its condition as exported, had been lost. On the record presented the protest was overruled. Park & Tilford v. United States (T. D. 49518) and Gandolfi v. United States (G. A. 8060, T. D. 47175) cited.

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Bluebook (online)

8 Cust. Ct. 513, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-2561-k-of-park-tilford-import-corp-cusc-1942.