Transcontinental & Western Air, Inc. v. United States

Opinion by

Johnson, J.

In lieu of “outward evidence,” a manufacturer’s affidavit from the Scintilla Magneto Division, Bendix Aviation Corp., was presented stating that the magnetos were manufactured in the United States and that no drawback had been collected or claimed. The affidavit was not considered sufficient for the reason that drawback upon such items had at one time been collected, and the importer was unable to produce a proper certificate of outward manifest. At the trial an additional memorandum by the collector was offered in evidence, wherein he acknowledged that the information…