Protests 95035-K of Thomas

Opinion by

Cline, J.

No oral testimony was produced. The collector in both protests reported that the wheat was part of shipment “arriving at New York under various T. and E. entries from Buffalo,” and was described by the appraiser as damaged and unfit for human consumption, that owing to seepage and other causes the grain was damaged by the absorption of moisture and that *267the importer applied to the Bureau of Customs for an allowance under section ■563 (a), which application was denied, the Commissioner not being satisfied that the damage was a casualty within the meaning of said section.…