Case: British American Importation Co., Ltd. v. United States
Abbreviation: British American Importation Co. v. United States
Decision Date: 1947-11-19
Docket Number: No. 52049; protest 116402-K (Los Angeles)
Citation: 19 Cust. Ct. 177
Volume: 19
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: British American Importation Co., Ltd. v. United States,
Judges: 
Pages: 177–177

Head Matter:
No. 52049.
British American Importation Co., Ltd. v. United States,
protest 116402-K (Los Angeles).

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 gauger's return as verified by the affidavit of the importer. The protest was sustained to this extent.