Protest 109848-K of Washington State Liquor Control Board

Ekwall, Judge:

This action arises by reason of the refusal of the collector of customs at Seattle to grant an allowance in duties for loss of whisky occasioned *192by breakage or other injury while in transit from Scotland from three hogsheads numbered 12, 46, and 49, out of a shipment of 50 hogsheads of Scotch whisky. Plaintiff claims allowance under paragraph 813, Tariff Act of 1930, as amended by the Customs Administrative Act of 1938.

At the trial it was established that the merchandise entered the United States at the port of Port Huron and upon an immediate transportation entry was…