American Pillowcase & Lace Co. v. United States

EKwall, Judge:

In this case the importer protests against the assessment by the collector of customs on a case of linen handkerchiefs imported from England bearing the marks “APL 670.” The entire importation consisted of one package which was designated for examination at the appraiser’s stores but was not delivered. The discharging inspector’s report showed that the case was listed on the ship’s manifest but not found for delivery. It is indicated in the record by certain circumstantial evidence that pilferage occurred, but the record contains no affirmative evidence as to the time the…