Protest 121188-K of Britam Agencies
This text of 18 Cust. Ct. 185 (Protest 121188-K of Britam Agencies) 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.
Opinion
Opinion by
Inasmuch as no evidence was introduced at the trial to establish whether or not there had been a short-landing of the 26 raincoats, it was held that the affidavits submitted to the collector for the sole purpose of establishing that the regulations were complied with, were insufficient to overcome the presumption of correctness of the collector’s action. Borgfeldt v. United States (11 Ct. Cust. Appls. 421, T. D. 39433) and Altman v. United States (13 Cust. Ct. 56, C. D. 868) cited. The protest was therefore overruled.
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18 Cust. Ct. 185, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-121188-k-of-britam-agencies-cusc-1947.