Case Name: Protest 81897-K of Balfour Guthrie & Co., Ltd. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-05-20
Citations: 12 Cust. Ct. 320
Docket Number: No. 49436
Parties: Protest 81897-K of Balfour Guthrie & Co., Ltd. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 320–320

Head Matter:
No. 49436.
Protest 81897-K of Balfour Guthrie & Co., Ltd. (New York).

Opinion:
Opinion by
Keefe, J.
At the trial the Government examiner testified in behalf of the plaintiff and was later recalled as a Government witness. An employee of the plaintiff company also testified in its behalf. After a careful consideration of the evidence the court was unable to find anything to establish the claims made. The classification of the collector being presumptively correct, the protest was overruled.