Protest 944250-G of L. D. Heater Co.

U.S. Customs Court

Protest 944250-G of L. D. Heater Co.

2 Cust. Ct. 560

United States Customs Court·Decided January 27, 1939·No. No. 40532·Published

Opinion

Opinion by

Sullivan, J.

There was no evidence that the plaintiff abandoned the instrument to the United States as provided in section 506. It-was held that it was not the intention of the statute to provide that the plaintiff could by protest attempt to prove the value of damage and obtain a refund of duty. The statute and article 807 (a), Customs Regulations of 1937, not-having been complied with the protest was overruled.

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Opinion by

Sullivan, J.

There was no evidence that the plaintiff abandoned the instrument to the United States as provided in section 506. It-was held that it was not the intention of the statute to provide that the plaintiff could by protest attempt to prove the value of damage and obtain a refund of duty. The statute and article 807 (a), Customs Regulations of 1937, not-having been complied with the protest was overruled.

Protest 944250-G of L. D. Heater Co., 2 Cust. Ct. 560 (cusc 1939).

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2 Cust. Ct. 560 (Protest 944250-G of L. D. Heater Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.