Case Name: Merchants Wholesale v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1950-04-25
Citations: 24 Cust. Ct. 436
Docket Number: No. 54269; protest 131462-K (Los Angeles)
Parties: Merchants Wholesale v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 24
Pages: 436–437

Head Matter:
No. 54269.
Merchants Wholesale v. United States,
protest 131462-K (Los Angeles).

Opinion:
Opinion by
Johnson, J.
The entry papers disclosed that upon liquidation duty was assessed on 13,427.31 gallons of gin, and that internal revenue tax was assessed upon the basis of only 5,094 gallons. On the record presented it was held that the importer is entitled to the refunds claimed by reason of loss of the gin in transit. In accordance with the provisions of paragraph 813, as now in force, the collector was also directed to refund all duties taken upon quantities in excess of the quantities upon which internal revenue taxes were finally assessed.