United States Customs Court, 1947

Protests 115226-K of Alfred Hart Distilleries, Inc.

Protests 115226-K of Alfred Hart Distilleries, Inc.
United States Customs Court · Decided February 7, 1947 · Cline
18 Cust. Ct. 158
Protests 115226-K of Alfred Hart Distilleries, Inc.

Opinion of the Court

Opinion by

Cline, 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. Tne protests were sustained tó this extent.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.