Washington State Liquor Control Board v. United States

Oliver, Chief Judge:

The merchandise in this suit consists of certain glass containers, some broken and empty, others filled with *194wine, which were imported at the port of El Paso, Tex., and thence transported under bond to Seattle where final entry was made. Upon arrival at Seattle, the inspector’s report of discharge at destination discloses that 420 containers were broken, and 196 were “short, contents missing.” Duty was assessed on the full containers at the rate of 20 per centum ad valorem under paragraph 218 (f), Tariff Act of 1930, by virtue of paragraph 810 of the same act, as “all…