Case: Protest 114370-K of Giavi Co., Inc. (Cleveland)
Abbreviation: Protest 114370-K of Giavi Co.
Decision Date: 1946-11-27
Docket Number: No. 51441
Citation: 17 Cust. Ct. 226
Volume: 17
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 114370-K of Giavi Co., Inc. (Cleveland).
Judges: 
Pages: 226–226

Head Matter:
Before the Third Division,
November 27, 1946
No. 51441.
Protest 114370-K of Giavi Co., Inc. (Cleveland).

Opinion:
Opinion by
Keeps, 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.