Case Name: Protest 115043-K of Alfred Hart Distilleries (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-02-07
Citations: 18 Cust. Ct. 158
Docket Number: No. 51555
Parties: Protest 115043-K of Alfred Hart Distilleries (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 158–158

Head Matter:
Before the Third Division,
February 7, 1947
No. 51555.
Protest 115043-K of Alfred Hart Distilleries (Los Angeles).

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 tojal 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, having been abandoned as to entry 1631, was dismissed to such extent. In all other respects the protest was sustained as claimed.