Case Name: Protests 123595-K, etc., of Marques Del Merito, Inc., et al. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-12-04
Citations: 17 Cust. Ct. 229
Docket Number: No. 51452
Parties: Protests 123595-K, etc., of Marques Del Merito, Inc., et al. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 229–229

Head Matter:
No. 51452.
Protests 123595-K, etc., of Marques Del Merito, Inc., et al. (New York).

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