Opinion by
Cole, J.When the protests were called for hearing there was no appearance by plaintiff and the court directed that an order of submission be entered. Following T. M. Duche & Sons, Inc. v. United States (18 Cust. Ct. 25, C. D. 1040), affirmed in Same v. Same (36 C. C. P. A. 19, C. A. D. 391), the protests were overruled.