Alfred Hart Distilleries, Inc. v. United States

Johnson, Judge:

In this action the plaintiff contends that the collector failed to follow the judgment of this court rendered respecting a certain quantity of the whisky covered by protest 120705-K, initial number 113267-K, reported in 18 Cust. Ct. 156, Abstract 51550, wherein the claim was sustained that duties should be refunded upon alcoholic beverages lost in transit, as shown by the gauger’s returns verified by an affidavit of the importer.

Within the period granted by statute the collector reviewed his action and reported that there was no allowance in duty for the apparent reason that…