Case Name: T. D. Downing Co. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1953-04-29
Citations: 30 Cust. Ct. 436
Docket Number: No. 57282; protests 82606-K, etc. (Boston, Los Angeles, and New York)
Parties: T. D. Downing Co. et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 30
Pages: 436–436

Head Matter:
Before the Third Division,
April 29, 1953
No. 57282.
protests 82606-K, etc. (Boston, Los Angeles, and New York).
T. D. Downing Co. et al. v. United States,

Opinion:
Opinion by
Ekwall, J.
When this case was called for trial, it was submitted, and the right to reopen or set aside the submission was abandoned. An examination of the record failing to disclose evidence sufficient to overcome the presumption of correctness attaching to the collector's classification, the protests were overruled. (T. M. Duche & Sons v. United States, 39 C. C. P. A. 186, C. A. D. 485, certiorari denied, T. M. Duche & Sons, Inc. v. United States, 344 U. S. 830, followed.)