Bloodgood v. United States , 23 Cust. Ct. 228 ( 1949 )

Opinion by

Johnson, J.

When the case was called for trial there was no appearance on behalf of the importer. An examination of the record indicated that the importer failed to file a certificate of outward manifest or any other evidence as to the existence of all the facts upon which free entry is dependent. In view of the noncompliance with mandatory regulations, the protest was overruled, following Maple Leaf Petroleum, Ltd. v. United States (25 C. C. P. A. 5, T. D. 48976).