Protest 23726-K of Westergaard, Berg-Johnsen Co.

U.S. Customs Court

Protest 23726-K of Westergaard, Berg-Johnsen Co.

10 Cust. Ct. 419

CourtUnited States Customs Court

DecidedMarch 17, 1943

DocketNo. 48104

StatusPublished

This text of 10 Cust. Ct. 419 (Protest 23726-K of Westergaard, Berg-Johnsen Co.) 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.

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Protest 23726-K of Westergaard, Berg-Johnsen Co., 10 Cust. Ct. 419 (cusc 1943).

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Opinion

Opinion by

Cole, J.

The only testimony produced was that of the warehouse foreman of the plaintiff-corporation, who identified a sample of the merchandise which was received in evidence as collective exhibit 1, and which bears the label “Cod-Roe-Caviar — -Paste,” and testified that it consists of the roe of codfish mixed with rice, flour, and spices. A report of the qualitative and quantitative analysis of the merchandise (exhibit 2) revealed nothing germane to the issue presented herein. The meagre record was found not sufficient to support the burden upon the plaintiff. The protest was therefore overruled and the decision of the collector affirmed.

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Opinion by

Cole, J.

The only testimony produced was that of the warehouse foreman of the plaintiff-corporation, who identified a sample of the merchandise which was received in evidence as collective exhibit 1, and which bears the label “Cod-Roe-Caviar — -Paste,” and testified that it consists of the roe of codfish mixed with rice, flour, and spices. A report of the qualitative and quantitative analysis of the merchandise (exhibit 2) revealed nothing germane to the issue presented herein. The meagre record was found not sufficient to support the burden upon the plaintiff. The protest was therefore overruled and the decision of the collector affirmed.

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Bluebook (online)

10 Cust. Ct. 419, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-23726-k-of-westergaard-berg-johnsen-co-cusc-1943.