Protest 59521-K of Somerset Importers, Ltd.

U.S. Customs Court

Protest 59521-K of Somerset Importers, Ltd.

7 Cust. Ct. 276

CourtUnited States Customs Court

DecidedSeptember 29, 1941

DocketNo. 46372

StatusPublished

This text of 7 Cust. Ct. 276 (Protest 59521-K of Somerset Importers, Ltd.) 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 59521-K of Somerset Importers, Ltd., 7 Cust. Ct. 276 (cusc 1941).

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Opinion

Opinion by

Keefe, J.

At the trial the collector’s report, together with the oath of the importer on short shipment, was admitted in evidence. It appeared from the record that the collector failed to send the importer the notice of shortage as required by article 812, Customs Regulations of 1937. Consequently no affidavit of short shipment was filed and no allowance was made in liquidation for the missing packages. The collector reports that the timely affidavit has now been filed. In view of the record presented the protest was sustained and the collector directed to reliquidate the entry making allowance for the two packages,

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Opinion by

Keefe, J.

At the trial the collector’s report, together with the oath of the importer on short shipment, was admitted in evidence. It appeared from the record that the collector failed to send the importer the notice of shortage as required by article 812, Customs Regulations of 1937. Consequently no affidavit of short shipment was filed and no allowance was made in liquidation for the missing packages. The collector reports that the timely affidavit has now been filed. In view of the record presented the protest was sustained and the collector directed to reliquidate the entry making allowance for the two packages,

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Bluebook (online)

7 Cust. Ct. 276, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-59521-k-of-somerset-importers-ltd-cusc-1941.