Case Name: Joseph Abrams Co. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-10-09
Citations: 19 Cust. Ct. 146
Docket Number: No. 51947; protests 109451-K, etc. (San Francisco)
Parties: Joseph Abrams Co. et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 146–146

Head Matter:
No. 51947.
Joseph Abrams Co. et al. v. United States,
protests 109451-K, etc. (San Francisco).

Opinion:
Opinion by
Johnson, 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 value of the contents of each of the barrels, casks, packages, etc., 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^gaugers' returns as verified by the affidavits of the importers. The protests were sustained to this extent.