Washington State Liquor Control Board v. United States

Johnson, Judge:

This action involves the amount of duty and internal revenue tax assessed upon a shipment of 650 cases of whisky imported from Scotland and entered at the port of Seattle, Wash. The plaintiff claims that duty and internal revenue tax should not have been assessed upon three cases which were short-landed from the importing vessel as reported by the discharging inspector. By way of amendment of the protest,. it is further claimed that under the provisions of paragraph 813 of the Tariff Act of 1930, as amended *59by the act of June 8, 1948, Public Law 612, duty should be assessed…