Esso Standard Oil Co. v. United States

U.S. Customs Court

Esso Standard Oil Co. v. United States

42 Cust. Ct. 278

CourtUnited States Customs Court

DecidedFebruary 10, 1959

DocketNo. 62743; protest 194881-K (New York)

StatusPublished

This text of 42 Cust. Ct. 278 (Esso Standard Oil 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.

Bluebook

Esso Standard Oil Co. v. United States, 42 Cust. Ct. 278 (cusc 1959).

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Opinion

[279]*279Opinion by

Johnson, J.

At the trial, it was stipulated that the application for an allowance for bottom sediment and water in excess of the usual amount found in crude petroleum was filed, as required by the customs regulations. However, no testimony was offered, or were the official papers placed in evidence. The protest was overruled, the court holding that there was nothing before it from which to determine whether or not the imported oil contained excessive bottom sediment and water or the quantity thereof.

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[279]*279Opinion by

Johnson, J.

At the trial, it was stipulated that the application for an allowance for bottom sediment and water in excess of the usual amount found in crude petroleum was filed, as required by the customs regulations. However, no testimony was offered, or were the official papers placed in evidence. The protest was overruled, the court holding that there was nothing before it from which to determine whether or not the imported oil contained excessive bottom sediment and water or the quantity thereof.

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Bluebook (online)

42 Cust. Ct. 278, Counsel Stack Legal Research, https://law.counselstack.com/opinion/esso-standard-oil-co-v-united-states-cusc-1959.