Knauth v. United States

Section 563 of the Tariff Act of 1922 contains the following provision:

Allowance for loss — Abandonment.—-In no case shall there be any abatement or allowance made in the duties for any injury, deterioration, loss, or damage sustained by any merchandise while-remaining in a bonded warehouse: Provided, That upon the production of satisfactory proof to the Board of General Appraisers of actual injury or destruction, in whole or in part, of any merchandise, by accidental fire or other casualty, while in bonded warehouse, * * * such board is hereby authorized to order an abatement or refund, as…