Case Name: Protest 118116-K of Washington State Liquor Control Board (Seattle)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-05-15
Citations: 18 Cust. Ct. 197
Docket Number: No. 51720
Parties: Protest 118116-K of Washington State Liquor Control Board (Seattle).
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 197–197

Head Matter:
No. 51720.
Protest 118116-K of Washington State Liquor Control Board (Seattle).

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 certain hogsheads 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 gauger's return as verified by the affidavit of the importer. The protest was sustained to this extent.