Esso Standard Oil Co. v. United States

Opinion by

Johnson, J.

At the original hearing, it was stipulated that the application for an allowance for bottom sediment and water in excess of the usual amount found in crude petroleum was filed, as required by the customs regulations. However, since no testimony was offered, or were the official *307papers placed in evidence, the protest was overruled, the court holding that there was nothing before it from which to determine whether or not the imported oil contained excessive bottom sediment and water or the quantity thereof. At the rehearing, the official papers were received in evidence,…