Section 215
SEC. 215. No abatement of duties will be made on account of, damages received during the voyage of importation, but duties will be assessed on the actual quantity imported, as shown by the returns of weighers, gangers, or measurers, or appraisers, as the case may be. And 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 in the Philippine Islands, the burden of proof in such cases resting upon the importer.