Protest 93133-K of Abouchar

10 Cust. Ct. 397
United States Customs Court·Decided February 15, 1943·No. No. 48020·Published

Opinion

Opinion by

Keefe, J.

When the case was called for trial the importer failed to appear but submitted the protest on the record before the court. Following Borgfeldt v. United States (11 Ct. Cust. Appls. 421, T. D. 39433) it was held that the affidavits in question filed with the collector were insufficient to make a prima facie case showing nonimportation. The protest was therefore overruled.

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Protest 93133-K of Abouchar, 10 Cust. Ct. 397 (cusc 1943).

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Related

Borgfeldt & Co. v. United States
11 Ct. Cust. 421 (Customs and Patent Appeals, 1923)