Uberti v. United States

Appellants on July 9, 1923, entered and placed in a bonded warehouse 800 cases of cheese. On July 27, 1923, duty was paid by :mporters on the merchandise. On July 28, 1923, 300 cases were delivered to the importers and on August 15, 1923, 20 cases were exported with benefit of drawback. The remaining 480 cases upon which duty had been paid and for which delivery permit had been issued were on the 26th day of August, 1923, damaged by fire while in the warehouse. All of the merchandise remaining in the warehouse after the fire, was withdrawn on October 15, 1923.

On September 24, 1923, the…