United States Customs Court, 1948

Philip Blum & Co. v. United States

Philip Blum & Co. v. United States
United States Customs Court · Decided April 22, 1948 · Johnson
20 Cust. Ct. 307; 1948 Cust. Ct. LEXIS 236
Philip Blum & 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 total contents of the various 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’ *308returns as verified by tlie affidavits of the importers. The protests were sustained to this extent.

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