Case Name: Protests 125049-K, etc., of Comex Wine & Spirits Co. et al. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-04-02
Citations: 18 Cust. Ct. 179
Docket Number: No. 51644
Parties: Protests 125049-K, etc., of Comex Wine & Spirits Co. et al. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 179–179

Head Matter:
Before the Third Division,
April 2, 1947
No. 51644.
Protests 125049-K, etc., of Comex Wine & Spirits Co. et al. (New York).

Opinion:
Opinion by
Cline, 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.