Henry Pollak, Inc. v. United States

U.S. Customs Court

Henry Pollak, Inc. v. United States

30 Cust. Ct. 375, 1953 Cust. Ct. LEXIS 171

United States Customs Court·Decided March 12, 1953·No. No. 57141; protest 179493-K (San Francisco)·Published

Opinion

Opinion by

Oliver, C. J.

At the trial, plaintiff introduced the testimony of the customs broker who attempted to show that the articles in question are parts of table lighters not within any of the classes of merchandise contemplated by paragraph 1527 (c), supra. It was held that his testimony was insufficient to support a finding of fact favorable to plaintiff’s claim. The record containing nothing to disturb the classification adopted by the collector, which was presumptively correct, the protest was overruled.

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Opinion by

Oliver, C. J.

At the trial, plaintiff introduced the testimony of the customs broker who attempted to show that the articles in question are parts of table lighters not within any of the classes of merchandise contemplated by paragraph 1527 (c), supra. It was held that his testimony was insufficient to support a finding of fact favorable to plaintiff’s claim. The record containing nothing to disturb the classification adopted by the collector, which was presumptively correct, the protest was overruled.

Henry Pollak, Inc. v. United States, 30 Cust. Ct. 375, 1953 Cust. Ct. LEXIS 171 (cusc 1953).

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