Case Name: Philip Blum & Co., Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1948-04-22
Citations: 20 Cust. Ct. 307
Docket Number: No. 52287; protests 119695-K/456, etc. (Chicago)
Parties: Philip Blum & Co., Inc., et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 20
Pages: 307–308

Head Matter:
No. 52287.
protests 119695-K/456, etc. (Chicago).
Philip Blum & Co., Inc., et al. v. United States,

Opinion:
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' returns as verified by tlie affidavits of the importers. The protests were sustained to this extent.