Park & Tilford Import Corp. v. United States

This is an appeal from a judgment of the United States Customs Court, Third Division, holding that an affidavit filed six days after the delivery of certain imported merchandise, instead of five days as provided in paragraph 813 of the Tariff Act of 1930, was untimely, and that appellant was not entitled to a,n allowance in the assessment of duties for the loss of certain distilled spirits.

It appears from the record that, due to breakage of 134 bottles in 14 cases of an importation of distilled spirits, there was a loss of more than 10 per centum of the contents of 12 of those cases; that the…