Glazer's Wholesale Drug Co. v. United States

*47DISSENTING OPINION

Richardson, Judge:

I would sustain tbe protest. Tbe evidence indicates that, at tbe time tbe subject merchandise was landed, the 490 cases of beer in question, or some quantity contained therein, were damaged externally to an extent which rendered them unfit for commercial channels. In its landed condition, the subject merchandise has been variously described at divers times. The cargo surveyor’s report described the merchandise as “480 cdbd ctns wet, quantity of bottles with labels stained, slipping metal caps corroded slight.” In a report to the collector, the appraiser…