Park & Tilford Import Corp. v. United States

The appellant corporation entered as imported (at the port of New York) 10,000 cases, each of twelve bottles, of Scotch whisky, upon which the collector assessed a duty under paragraph 802 of the Tariff *343Act of 1930 of $5 per proof gallon. Two cases were sbort-landed and five bottles were missing from tbe cases delivered to the importer. The collector made allowance for the short landed and missing items, but refused to make allowance for twenty-one bottles in twelve cases which had been broken, the entire contents of each bottle having leaked away.

Appellant protested the action of the…