Charles Happel, Inc. v. United States

Johnson, Judge:

The merchandise involved in this case consists of surgical scissors and nail nippers, imported from Germany on or about September 12, 1951. The plaintiff claims that the collector failed to make an allowance in duties because of a shortage in case No. CK/M2.

The collector’s letter of transmittal indicates that affidavits of short shipment were not filed, as required by customs regulations. It has been held, however, that the issue in shortage cases is not whether there was a compliance with customs regulations, but whether there was, in fact, a nonimportation. United States v.…