Nassau Distributing Co. v. United States

Ekwall, Judge:

This is a protest against the collector’s assessment of duty on certain Swiss wall clocks and spare parts shipped from Mexico to New York on or about May 17, 1949. It is claimed that there had been no bona fide exportation of the merchandise to Mexico and that, therefore, there was no importation of the same which would justify the assessment of duty.

At the trial, Otto Peter Kapper, secretary of the plaintiff corporation, was called as a witness for the plaintiff and various documents, hereinafter referred to, were introduced into evidence by plaintiff and by defendant.

According…