Vandegrift v. United States

This appeal involves the interpretation of subsection 22 of section 28 of the tariff act of August 5, 1909, and of the regulations of the Secretary of the Treasury made under the authority thereof.

Said subsection is as follows: •

Sec. 22. No allowance shall be made in the estimation and liquidation of duties for shortage or nonimportation caused by decay, destruction or injury to fruit or other perishable articles imported into the United States whereby their commercial value has been destroyed, unless under regulations prescribed by the Secretary of the Treasury. Proof to ascertain such…