Protests 122470-K of Capitol Wine & Spirit Corp.

U.S. Customs Court

Protests 122470-K of Capitol Wine & Spirit Corp.

18 Cust. Ct. 138

CourtUnited States Customs Court

DecidedDecember 27, 1946

DocketNo. 51492

StatusPublished

This text of 18 Cust. Ct. 138 (Protests 122470-K of Capitol Wine & Spirit 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.

Bluebook

Protests 122470-K of Capitol Wine & Spirit Corp., 18 Cust. Ct. 138 (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 gaugers’ returns as verified by the affidavits of the importers. The protests were 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 gaugers’ returns as verified by the affidavits of the importers. The protests were sustained to this extent.

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Bluebook (online)

18 Cust. Ct. 138, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-122470-k-of-capitol-wine-spirit-corp-cusc-1946.