United States Customs Court, 1947

Traders Distributing Co. v. United States

Traders Distributing Co. v. United States
United States Customs Court · Decided October 9, 1947 · Johnson
19 Cust. Ct. 147; 1947 Cust. Ct. LEXIS 1088
Traders Distributing Co. v. United States

Opinion of the Court

Opinion by

Johnson, 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 value of the contents of each of the barrels, casks, packages, etc., was lost in transit from the port of exportation to the port of destination due .to 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.

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