Protests 104797-K of Canada Dry Ginger Ale, Inc.

U.S. Customs Court

Protests 104797-K of Canada Dry Ginger Ale, Inc.

15 Cust. Ct. 252

CourtUnited States Customs Court

DecidedAugust 22, 1945

DocketNo. 50424

StatusPublished

This text of 15 Cust. Ct. 252 (Protests 104797-K of Canada Dry Ginger Ale, 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.

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Protests 104797-K of Canada Dry Ginger Ale, Inc., 15 Cust. Ct. 252 (cusc 1945).

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Opinion

Opinion by

Keefe, J.

At the trial it was established that the merchandise was short landed and the reports of the customs inspectors corroborated'such shortage. Since the affidavit of shortage required by article 812, Customs Regulations of 1937, was not filed within the 30-day period provided therefor, Government contended that the failure to comply with said article prohibited a decision in plaintiff’s favor. In Joseph Dixon Crucible Co. v. United States (14 Cust. Ct. 71, C. D. 914), it was held that evidence may be presented before this court to establish shortage even though the importer failed to comply with article 812, supra. In accordance therewith it was held that the plaintiff is entitled to an allowance in duties upon the whiskies not landed. The protests were therefore sustained as claimed.

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Opinion by

Keefe, J.

At the trial it was established that the merchandise was short landed and the reports of the customs inspectors corroborated'such shortage. Since the affidavit of shortage required by article 812, Customs Regulations of 1937, was not filed within the 30-day period provided therefor, Government contended that the failure to comply with said article prohibited a decision in plaintiff’s favor. In Joseph Dixon Crucible Co. v. United States (14 Cust. Ct. 71, C. D. 914), it was held that evidence may be presented before this court to establish shortage even though the importer failed to comply with article 812, supra. In accordance therewith it was held that the plaintiff is entitled to an allowance in duties upon the whiskies not landed. The protests were therefore sustained as claimed.

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15 Cust. Ct. 252, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-104797-k-of-canada-dry-ginger-ale-inc-cusc-1945.

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