Abegg v. United States
U.S. Circuit Court for the District of Southern New York
Appeal by the importers from a decision of the board of géneral'appraisers which sustained the action of the collector in assessing duty, upon the importations in question.
1Opinion of the CourtCoxe, District Judge
(orally). The merchandise in controversy was imported by one William Robertson,- who swore in the invoice *961that he was the owner of the goods. The protest was filed by Abegg & Rusch, without’ any intimation upon the protest that they acted for Robertson in any capacity whatever. The board of general appraisers ri'fused to entertain jurisdiction, for the reason that no proper protest had been filed. it is now for the first time suggested that the protest is valid for the reason that Abegg & Ruseh acted as the agent for the merchandise in question. The burden of proof is upon the importer io…
2Cited by3 opinions
- Wells v. United StatesCourt of Customs and Patent Appeals · 1916
- Shigoto International Corp. v. United StatesUnited States Customs Court · 1971
- In re the Adjudication of the Guilt of SpectorUnited States Customs Court · 1959