Case Name: Protests 63569-K, etc., of Asia Co. et al. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-02-25
Citations: 10 Cust. Ct. 407
Docket Number: No. 48054
Parties: Protests 63569-K, etc., of Asia Co. et al. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 407–407

Head Matter:
Before the First Division,
February 25, 1943
No. 48054.
Protests 63569-K, etc., of Asia Co. et al. (Los Angeles).

Opinion:
Opinion by
Cole, J.
The issue is whether the fish were packed in oil. Several samples were admitted in evidence and the only witness produced was a Government chemist at the port of entry, who testified in behalf of the plaintiff. The record presented was very meager, but it is undisputed that the fish as imported contained vegetable oil. Following Strchmeyer v. Untied States (5 Ct. Cust. Appls. 527, T. D. 35175) the merchandise was held to be properly dutiable as assessed. United States v. Marks Co. (29 C. C. P. A. 77, C. A. D. 173) distinguished.