Case Name: Electrolux Corporation v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1948-06-30
Citations: 21 Cust. Ct. 174
Docket Number: No. 52444; protest 132231-K (New York)
Parties: Electrolux Corporation v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 21
Pages: 174–174

Head Matter:
No. 52444.
protest 132231-K (New York).
Electrolux Corporation v. United States,

Opinion:
Opinion by
Ekwall, J.
From the testimony produced at the trial, together with an examination of the official papers in evidence, it was apparent that the disputed items were never received and apparently were not shipped. The plaintiff having sustained its burden of proof on the issue of nonimportation, the protest was sustained as to the items in question. (United States v. Browne Vintners Co., Inc., 34 C. C. P. A. 112, C. A. D. 351, and United States v. Washington State Liquor Control Board, id. 118, C. A. D. 352, followed.)