Case Name: Esso Standard Oil Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-02-10
Citations: 42 Cust. Ct. 278
Docket Number: No. 62743; protest 194881-K (New York)
Parties: Esso Standard Oil Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 278–279

Head Matter:
No. 62743.
Esso Standard Oil Co. v. United States,
protest 194881-K (New York).

Opinion:
Opinion by
Johnson, J.
At the trial, it was stipulated that the application for an allowance for bottom sediment and water in excess of the usual amount found in crude petroleum was filed, as required by the customs regulations. However, no testimony was offered, or were the official papers placed in evidence. The protest was overruled, the court holding that there was nothing before it from which to determine whether or not the imported oil contained excessive bottom sediment and water or the quantity thereof.