Atlas Converting Co. v. United States

U.S. Customs Court

Atlas Converting Co. v. United States

32 Cust. Ct. 531, 1954 Cust. Ct. LEXIS 2161

CourtUnited States Customs Court

DecidedJune 10, 1954

DocketNo. 58181; protest 148795-K (Providence)

StatusPublished

This text of 32 Cust. Ct. 531 (Atlas Converting Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Atlas Converting Co. v. United States, 32 Cust. Ct. 531, 1954 Cust. Ct. LEXIS 2161 (cusc 1954).

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Opinion

Opinion by

Johnson, J.

At the trial, the record in Atlas Converting Co. v. United States (26 Cust. Ct. 198, C. D. 1324), involving nylon yarn wound upon both cones and spools, was incorporated herein. In the incorporated case, the court found nothing in the evidence submitted tending to controvert the correctness of the return of net weight of the nylon yarn, and the presumption of correctness of the collector’s action not having been overcome, the court was constrained to overrule the protests therein. In the pending case, it was held that there was no evidence introduced to establish that the invoice tare correctly represented the actual tare, rather than the tare returned by the Government weighers, whose weight returns stand presumptively correct, unless overcome by evidence presented before the court. In view of the lack of evidence in the incorporated case as well as in the case at bar, the protest was overruled.

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Opinion by

Johnson, J.

At the trial, the record in Atlas Converting Co. v. United States (26 Cust. Ct. 198, C. D. 1324), involving nylon yarn wound upon both cones and spools, was incorporated herein. In the incorporated case, the court found nothing in the evidence submitted tending to controvert the correctness of the return of net weight of the nylon yarn, and the presumption of correctness of the collector’s action not having been overcome, the court was constrained to overrule the protests therein. In the pending case, it was held that there was no evidence introduced to establish that the invoice tare correctly represented the actual tare, rather than the tare returned by the Government weighers, whose weight returns stand presumptively correct, unless overcome by evidence presented before the court. In view of the lack of evidence in the incorporated case as well as in the case at bar, the protest was overruled.

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Bluebook (online)

32 Cust. Ct. 531, 1954 Cust. Ct. LEXIS 2161, Counsel Stack Legal Research, https://law.counselstack.com/opinion/atlas-converting-co-v-united-states-cusc-1954.

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