Case Name: Hammer Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-07-17
Citations: 19 Cust. Ct. 117
Docket Number: No. 51847; protest 122764-K (Cleveland)
Parties: Hammer Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 117–117

Head Matter:
Before the Third Division,
July 17, 1947
No. 51847.
Hammer Co. v. United States,
protest 122764-K (Cleveland).

Opinion:
Opinion by
Ekwall, 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 barrels numbered 9, 16, and, 39, 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 gauger's return as verified by the affidavit of the importer. The protest was sustained to this extent.