Electrolux Corp. v. United States

U.S. Customs Court

Electrolux Corp. v. United States

21 Cust. Ct. 174, 1948 Cust. Ct. LEXIS 529

United States Customs Court·Decided June 30, 1948·No. No. 52444; protest 132231-K (New York)·Published

Opinion

Opinion by

Ekwall, J.

From the testimony produced at the trial, together with an examination of the official papers in evidence, it was apparent that the disputed items were never received and apparently were not shipped. The plaintiff having sustained its burden of proof on the issue of nonimportation, the protest was sustained as to the items in question. (United States v. Browne Vintners Co., Inc., 34 C. C. P. A. 112, C. A. D. 351, and United States v. Washington State Liquor Control Board, id. 118, C. A. D. 352, followed.)

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Opinion by

Ekwall, J.

From the testimony produced at the trial, together with an examination of the official papers in evidence, it was apparent that the disputed items were never received and apparently were not shipped. The plaintiff having sustained its burden of proof on the issue of nonimportation, the protest was sustained as to the items in question. (United States v. Browne Vintners Co., Inc., 34 C. C. P. A. 112, C. A. D. 351, and United States v. Washington State Liquor Control Board, id. 118, C. A. D. 352, followed.)

Electrolux Corp. v. United States, 21 Cust. Ct. 174, 1948 Cust. Ct. LEXIS 529 (cusc 1948).

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