Case Name: Protest 122675-K/754 of Hiram Walker & Sons, Inc. (Chicago)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-10-18
Citations: 17 Cust. Ct. 204
Docket Number: No. 51371
Parties: Protest 122675-K/754 of Hiram Walker & Sons, Inc. (Chicago).
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 204–204

Head Matter:
No. 51371.
Protest 122675-K/754 of Hiram Walker & Sons, Inc. (Chicago).

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.