Legal Opinion

Le Sage Co. v. United States

United States Customs Court

Decided April 22, 1948No. 52290; protest 110409-K (Galveston)Published

1Opinion of the Court

Johnson, Judge:

Claim is here made for refund of all duties taken by the 'collector upon distilled spirits entered for warehouse at the port of Houston, Tex., wherein the customs inspector noted breakage at the time of examination at the warehouse.

There was no testimony adduced at the trial. Counsel for the plaintiff submitted the case upon such evidence as appears in the entry papers, including the appraiser’s report, and an affidavit of shortage filed by the importer. The latter was admitted in evidence for the purpose of showing attempted compliance with the statute only.

The collector in…

2Cases cited1 opinion

  1. Schenley Import Corp. v. United StatesUnited States Customs Court · 1940

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