Balfour Guthrie Co. v. United States

U.S. Customs Court

Balfour Guthrie Co. v. United States

30 Cust. Ct. 446, 1953 Cust. Ct. LEXIS 338

Procedural entryThis page is a short order in Balfour Guthrie Co. v. United States. Read the opinion of the Court — 26 Cust. Ct. 223 →

United States Customs Court·Decided May 5, 1953·No. No. 57308; protest 888067-G (New York)·Published

Opinion

Opinion by

Ekwall, J.

When this case was called for trial, it was submitted on the same basis as the submission in Abstract 57282, namely, that the right to move to reopen or to set aside the submission was abandoned. An examination of the record failing to disclose evidence sufficient to overcome the presumption of correctness attaching to the collector’s classification, the protest was overruled. [447]*447(T. M. Duche & Sons v. United States, 39 C. C. P. A. 186, C. A. D. 485, certiorari denied, T. M. Duche & Sons, Inc. v. United States, 344 U. S. 830, followed.)

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Opinion by

Ekwall, J.

When this case was called for trial, it was submitted on the same basis as the submission in Abstract 57282, namely, that the right to move to reopen or to set aside the submission was abandoned. An examination of the record failing to disclose evidence sufficient to overcome the presumption of correctness attaching to the collector’s classification, the protest was overruled. [447]*447(T. M. Duche & Sons v. United States, 39 C. C. P. A. 186, C. A. D. 485, certiorari denied, T. M. Duche & Sons, Inc. v. United States, 344 U. S. 830, followed.)

Balfour Guthrie Co. v. United States, 30 Cust. Ct. 446, 1953 Cust. Ct. LEXIS 338 (cusc 1953).

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Opinion

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