Case Name: Protest 93133-K of Abouchar & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-02-15
Citations: 10 Cust. Ct. 397
Docket Number: No. 48020
Parties: Protest 93133-K of Abouchar & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 397–397

Head Matter:
No. 48020.
Protest 93133-K of Abouchar & Co. (New York).

Opinion:
Opinion by
Keefe, J.
When the case was called for trial the importer failed to appear but submitted the protest on the record before the court. Following Borgfeldt v. United States (11 Ct. Cust. Appls. 421, T. D. 39433) it was held that the affidavits in question filed with the collector were insufficient to make a prima facie case showing nonimportation. The protest was therefore overruled.