Criminal Law · MBE-tested
Protest 944250-G of L. D. Heater Co. (Portland, Oreg.)
2 Cust. Ct. 560·United States Customs Court·1939
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Opinion
Before the First Division,
January 27, 1939
No. 40532.
Protest 944250-G of L. D. Heater Co. (Portland, Oreg.).
[MAJORITY — Sullivan, J.]
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.