United States v. Washington State Liquor Control Board

This appeal is from a judgment of the United States Customs Court, Third Division, Abstract 50674, sustaining appellee’s protest against the decision of the collector of customs and directing him to reliquidate the entry and make refund of all duties and internal *119revenue taxes assessed upon missing bottles of whisky which it is alleged were not landed from the importing vessel.

The claim for shortage was limited to five cases of the invoiced and entered merchandise, each of which, it is alleged, was found upon examination by the wharfinger on the dock to have been deficient in quantity to the…