Case Name: Protests 112090-K, etc., of Loucraft Corp. (Minneapolis)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-12-04
Citations: 17 Cust. Ct. 228
Docket Number: No. 51450
Parties: Protests 112090-K, etc., of Loucraft Corp. (Minneapolis).
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 228–228

Head Matter:
No. 51450.
Protests 112090-K, etc., of Loucraft Corp. (Minneapolis).

Opinion:
Opinion by
Keefe, J.
It was stipiilated 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 19 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 importer. The protects were sustained to this extent.