Case Name: Protest 22007-K of C. F. Ekstrom (Pembina)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-02-05
Citations: 8 Cust. Ct. 462
Docket Number: No. 46925
Parties: Protest 22007-K of C. F. Ekstrom (Pembina).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 462–462

Head Matter:
Before the Third Division,
February 5, 1942
No. 46925.
Protest 22007-K of C. F. Ekstrom (Pembina).

Opinion:
Opinion by
Cline, J.
A representative of the importer testified but inasmuch as his information had been given to him by the importer his testimony was held inadmissible. It appeared from the official papers that the collector acted legally under the authority of section 503 (a)'. Nothing in the papers showed currency other than that of the United States. The merchandise was appraised as entered, that is, appraised in United States currency at the unit values on the invoice. Ciba v. United States (14 Ct. Cust. Appls. 309, T. D. 41913) cited.' The defendant moved to dismiss the protest on the ground that the case should have been appealed to reappraisement. Since the entered and appraised values of the merchandise were the same this motion was denied. Andrews v. United States (29 C. C. P. A. 131, C. A. D. 182) cited. On the record presented the protest was overruled.