Protest 103943-K of Jones

Keefe, Judge:

This case involves shortage of three bales of wool imported from Australia. The collector at Mobile, Ala., the port of entry, assessed duty thereon because the importer failed to file notice of short shipment, as provided in article 812, Customs Regulations of 1937, on customs Form 4311, which the collector had mailed to him, and indicating thereon that the customs inspector had reported three bales of wool short landed.

At the hearing in Philadelphia, a partner of the firm of William Hepworth & Sons, dealers in wool, testified that his company was the importer of the wool, and…