Goggi Bros. v. United States

Keefe, Judge:

This case involves the assessment of duties upon certain barrels of wine placed in a customs bonded warehouse on February 27, 1934. The entry gauge thereof was determined as 944 gallons and the warehouse entry was liquidated by the collector on April 24, 1934, upon the basis of such gauge. On January 26, 1939, application was made by the importer, and granted, for permission to abandon the wine to the Government under the provisions of section 563 (b), act of 1930. After such abandonment and issuance by the Government to the warehouse of the delivery receipt for the same, the…