Juillard Cockcroft Corp. v. United States

Johnson, Judge:

In this action, the plaintiff contends that the collector at the port of San Francisco failed to follow a judgment rendered by this court (protest 126409-K, Abstract 51947, initial protest 109451-K), wherein duties assessed upon alcoholic beverages lost in transit, as shown by the gauger’s return, verified by the importer’s affidavit, were ordered refunded.

Protest 126409-K was submitted upon an agreed statement of facts, in a stipulation made between Government counsel and counsel for the importers, that the merchandise and the issues involved were similar in all respects to…