Case Name: Protest 944250-G of L. D. Heater Co. (Portland, Oreg.)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-01-27
Citations: 2 Cust. Ct. 560
Docket Number: No. 40532
Parties: Protest 944250-G of L. D. Heater Co. (Portland, Oreg.).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 560–560

Head Matter:
Before the First Division,
January 27, 1939
No. 40532.
Protest 944250-G of L. D. Heater Co. (Portland, Oreg.).

Opinion:
Opinion by
Sullivan, J.
There was no evidence that the plaintiff abandoned the instrument to the United States as provided in section 506. It-was held that it was not the intention of the statute to provide that the plaintiff could by protest attempt to prove the value of damage and obtain a refund of duty. The statute and article 807 (a), Customs Regulations of 1937, not-having been complied with the protest was overruled.