Lansdowne Distillery v. United States

Richardson, Judge:

By this suit, plaintiff claims that the Government has assessed duty on too great a quantity of merchandise, in that it did not make an allowance in its liquidation for the loss of 657 bottles (131.4 wine gallons) of brandy while such merchandise was in the control and custody of the customs service. It contends that duty cannot be lawfully assessed on this shortage under 19 U. S. C., § 1001, paragraph 813 (paragraph 813 of the Tariff Act of 1930, as amended by Public Law 612); and that the liquidation of the internal revenue tax on this shortage is likewise null and void…