United States v. Somerset Importers, Ltd.

This is an appeal by the United States from the judgment of the United States Customs Court, Third Division (C. D. 909), sustaining a claim in appellee’s protest for allowance of duties on certain bottles of imported Scotch whisky which were broken after the merchandise had reached the port of New York but while in transit under bond and in customs custody to San Francisco, the port of ultimate destination. It overruled appellee’s protest except as to breakage of two or more bottles of a case.

Appellee’s protest is stated to be predicated upon the provisions of paragraph 813 of the Tariff Act…