Imports, Inc. v. United States

CONCUKKING OPINION

Nichols, Judge:

I agree with Judge Donlon that the protests cannot be sustained, and with almost all she says, but there are other considerations that should also be mentioned, in my opinion.

The onus is on the plaintiff to establish every necessary element of his ease by competent proof. If he fails to do this, even prima facie, we should not attempt to make in ignorance our own classification decision. We should simply say the burden of refuting the collector’s decision has not been met.

Both as matter of law, and common sense, it must be presumed the administrative decision…