Bardinet Exports, Inc. v. United States

JOHNSON, Judge:

This action pertains to certain alcoholic beverages which were abandoned to the Government for destruction. The protest was filed against the collector’s allowance of credit on 32 barrels destroyed under a manipulation permit. The importer claims in its protest that the allowance granted for the 32 barrels so destroyed should be 2,299.70 proof gallons for duty purposes and 2,228.50 proof gallons for internal revenue purposes, in accordance with the original liquidation, rather than the allowance the collector granted of 1,913.83 proof gallons for duty purposes and 1,913.9 proof…