Protests 114681-K of Browne Vintners Co.

Opinion by

Keefe, J.

At the trial plaintiff limited its claims to the case of whisky covered by WHB-33751 and the two cases of whisky covered by WHB-33484 which were not landed in the United States. Counsel for plaintiff admitted that the affidavits of short shipment provided for under article 812, Customs *260Regulations of 1937, were not filed within the time prescribed. The issue before the court in shortage cases is whether or not it is in fact a nonimportation, and compliance with the regulations of the Secretary of the Treasury, as far as the court is concerned, is immaterial. Abstract 50268…