United States Customs Court, 1947

Protest 121188-K of Britam Agencies

Protest 121188-K of Britam Agencies
United States Customs Court · Decided April 18, 1947 · Ekwall
18 Cust. Ct. 185
Protest 121188-K of Britam Agencies

Cases that cite this one

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Opinion of the Court

Opinion by

Ekwall, J.

Inasmuch as no evidence was introduced at the trial to establish whether or not there had been a short-landing of the 26 raincoats, it was held that the affidavits submitted to the collector for the sole purpose of establishing that the regulations were complied with, were insufficient to overcome the presumption of correctness of the collector’s action. Borgfeldt v. United States (11 Ct. Cust. Appls. 421, T. D. 39433) and Altman v. United States (13 Cust. Ct. 56, C. D. 868) cited. The protest was therefore overruled.

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