Case Name: Protest 1290-K/11830 of Gustaf R. Westfeldt, Jr. (New Orleans)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-12-31
Citations: 12 Cust. Ct. 235
Docket Number: No. 49095
Parties: Protest 1290-K/11830 of Gustaf R. Westfeldt, Jr. (New Orleans).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 235–235

Head Matter:
No. 49095.
Protest 1290-K/11830 of Gustaf R. Westfeldt, Jr. (New Orleans).

Opinion:
Opinion by
Walker, J.
At the hearing the plaintiff testified, as well as another witness, neither of whom proved to be qualified to give testimony as to the component material of chief value. As the plaintiff failed to establish a prima facie case it was- held that the collector's action had not been overcome. The protest was therefore overruled.