Protest 22007-K of Ekstrom

U.S. Customs Court

Protest 22007-K of Ekstrom

8 Cust. Ct. 462

CourtUnited States Customs Court

DecidedFebruary 5, 1942

DocketNo. 46925

StatusPublished

This text of 8 Cust. Ct. 462 (Protest 22007-K of Ekstrom) 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

Protest 22007-K of Ekstrom, 8 Cust. Ct. 462 (cusc 1942).

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Opinion

Opinion by

Cline, J.

A representative of the importer testified but inasmuch as his information had been given to him by the importer his testimony was held inadmissible. It appeared from the official papers that the collector acted legally under the authority of section 503 (a)'. Nothing in the papers showed currency other than that of the United States. The merchandise was appraised as entered, that is, appraised in United States currency at the unit values on the invoice. Ciba v. United States (14 Ct. Cust. Appls. 309, T. D. 41913) cited.' The defendant moved to dismiss the protest on the ground that the case should have been appealed to reappraisement. Since the entered and appraised values of the merchandise were the same this motion was denied. Andrews v. United States (29 C. C. P. A. 131, C. A. D. 182) cited. On the record presented the protest was overruled.

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Opinion by

Cline, J.

A representative of the importer testified but inasmuch as his information had been given to him by the importer his testimony was held inadmissible. It appeared from the official papers that the collector acted legally under the authority of section 503 (a)'. Nothing in the papers showed currency other than that of the United States. The merchandise was appraised as entered, that is, appraised in United States currency at the unit values on the invoice. Ciba v. United States (14 Ct. Cust. Appls. 309, T. D. 41913) cited.' The defendant moved to dismiss the protest on the ground that the case should have been appealed to reappraisement. Since the entered and appraised values of the merchandise were the same this motion was denied. Andrews v. United States (29 C. C. P. A. 131, C. A. D. 182) cited. On the record presented the protest was overruled.

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8 Cust. Ct. 462, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-22007-k-of-ekstrom-cusc-1942.

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