T. D. Downing Co. v. United States

Court: United States Customs Court
Date filed: 1953-04-29
Citations: 30 Cust. Ct. 436
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Lead Opinion

Opinion by

Ekwall, J.

When this case was called for trial, it was submitted, and the right to reopen or set aside the submission was abandoned. An examination of the record failing to disclose evidence sufficient to overcome the presumption of correctness attaching to the collector’s classification, the protests were overruled. (T. M. Duche & Sons v. United States, 39 C. C. P. A. 186, C. A. D. 485, certiorari denied, T. M. Duche & Sons, Inc. v. United States, 344 U. S. 830, followed.)