Domann v. United States

U.S. Customs Court

Domann v. United States

32 Cust. Ct. 370, 1954 Cust. Ct. LEXIS 1743

United States Customs Court·Decided January 13, 1954·No. No. 57762; protests 184238-K, etc. (Los Angeles)·Published

Opinion

[371]*371Opinion by

Lawrence, J.

At the trial, the importer appeared without counsel and discussed his case at great length with the court and Government counsel. However, he was not sworn as a witness, and neither the importer nor the Government introduced any testimony. In the circumstances, therefore, the court was without any satisfactory record upon which to review the questions raised by the protests. There being nothing before the court to rebut the presumption of correctness attaching to the action of the collector, the court was constrained to overrule the protests.

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[371]*371Opinion by

Lawrence, J.

At the trial, the importer appeared without counsel and discussed his case at great length with the court and Government counsel. However, he was not sworn as a witness, and neither the importer nor the Government introduced any testimony. In the circumstances, therefore, the court was without any satisfactory record upon which to review the questions raised by the protests. There being nothing before the court to rebut the presumption of correctness attaching to the action of the collector, the court was constrained to overrule the protests.

Domann v. United States, 32 Cust. Ct. 370, 1954 Cust. Ct. LEXIS 1743 (cusc 1954).

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