Section 213
SEC. 213. Whenever the appraiser reports a deficiency in, or absence of part of the contents of a package as called for by the invoice, no allowance shall be made unless evidence satisfactory to the collector shall be produced that said shortage occurred before the arrival of the merchandise within the limits of a port of the Philippine Archipelago, due either to failure to pack the merchandise as invoiced, or through other causes arising prior to its importation into a port of the Philippine Islands; the burden of proof in such cases resting upon the importer. But no claim for damage occurring before arrival can be entertained, except in case of imported animals, satisfactorily explained to the collector. Dead animals upon which duty has been abated must be removed' as ordered by the collector, at the expense of the importer.