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

U.S. Customs Court

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

10 Cust. Ct. 419

United States Customs Court·Decided March 17, 1943·No. No. 48104·Published

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

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

Pincite

10 Cust. Ct. 419 (Protest 23726-K of Westergaard, Berg-Johnsen Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.