Protest 121346-K of Dixie Bottle & Beverage Co.

Opinion by

Keefe, J.

The report of the discharging inspector showed that the shipment of brandy was received in good order, except that 539 bottles were broken, and 2 cases and 13 bottles were short. The collector’s answer to protest disclosed that an allowance in duties was made for the 2 cases and 13 bottles re*140ported short by the discharging inspector, but that the collector disallowed the claim for the 539 broken bottles. Inasmuch as the evidence established that the importer did not file an affidavit under the provisions of paragraph 813, as amended by the Customs Administrative Act of…