United States Customs Court, 1942

Protest 22007-K of Ekstrom

Protest 22007-K of Ekstrom
United States Customs Court · Decided February 5, 1942 · Cline
8 Cust. Ct. 462
Protest 22007-K of Ekstrom

Opinion of the Court

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.