Case: Protest 118662-K of Paramount Distillers, Inc. (Cleveland)
Abbreviation: Protest 118662-K of Paramount Distillers, Inc.
Decision Date: 1947-05-15
Docket Number: No. 51732
Citation: 18 Cust. Ct. 200
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 118662-K of Paramount Distillers, Inc. (Cleveland).
Judges: 
Pages: 200–200

Head Matter:
No. 51732.
Protest 118662-K of Paramount Distillers, Inc. (Cleveland).

Opinion:
Opinion by
Ekwall, J.
It was stipulated that the merchandise and issue» 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 8, 27, 74, 109,. 140, 148, 156, 172, 182, and 189, 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.