Legal Opinion

United States v. Canada Dry Ginger Ale, Inc.

Court of Customs and Patent Appeals

Decided May 7, 1946No. 4530Published

1Opinion of the CourtJacicson, Judge

This is an appeal from a judgment of the United States Customs Court, Third Division, Abstract 50424, sustaining two protests of appellee against decisions of the Collector of Customs at the port of New York assessing duty upon the invoiced and entered quantities of liquor imported by appellee.

It is claimed in the protests that duty should not have been assessed on portions of the merchandise alleged to have been short shipped, and therefore not imported.

The alleged shortage consisted of 12 cases of Johnnie Walker Black Label Scotch Whisky in Warehouse Bond Entry No. 18,369, protest…

2Cases cited4 opinions

  1. Marriott v. BruneSupreme Court of the United States · 1850
  2. Borgfeldt & Co. v. United StatesCourt of Customs and Patent Appeals · 1923
  3. Joseph Dixon Crucible Co. v. United StatesUnited States Customs Court · 1945
  4. Schelling v. United StatesCourt of Customs and Patent Appeals · 1926

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