Case Name: Protest 122693-K of Washington State Liquor Control Board (Seattle)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-10-16
Citations: 17 Cust. Ct. 202
Docket Number: No. 51361
Parties: Protest 122693-K of Washington State Liquor Control Board (Seattle).
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 202–202

Head Matter:
No. 51361.
Protest 122693-K of Washington State Liquor Control Board (Seattle).

Opinion:
Opinion by
Keefe. 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 gauger's return as verified by the affidavit of the importer. The protest was sustained to this extent. ,