Davies v. United States
30 Cust. Ct. 454, 1953 Cust. Ct. LEXIS 359
Procedural entryThis page is a short order in Davies v. United States. Read the opinion of the Court — 25 Cust. Ct. 182 →
United States Customs Court·Decided May 13, 1953·No. No. 57329; protest 196764-K (New York)·Published
Opinion
Opinion by
The collector’s memorandum states that there .was no compliance with the provisions of section 10.53 (a) and (6), Customs Regulations of 1943. The court held that compliance therewith is a condition precedent to the exemption from duty provided in paragraph 1811, Davies, Turner & Co. v. United States (25 Cust. Ct. 182, C. D. 1283), followed. 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.
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Davies v. United States, 30 Cust. Ct. 454, 1953 Cust. Ct. LEXIS 359 (cusc 1953).
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Davies v. United States
25 Cust. Ct. 182 (U.S. Customs Court, 1950)