Case Name: Traders Distributing Co. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-10-09
Citations: 19 Cust. Ct. 147
Docket Number: No. 51949; protests 119785-K, etc. (San Francisco)
Parties: Traders Distributing Co. et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 147–147

Head Matter:
No. 51949.
Traders Distributing Co. et al. v. United States,
protests 119785-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.