Lep Transport, Inc. v. United States , 36 Cust. Ct. 337 ( 1956 )

Opinion by

Johnson, J.

Since plaintiff failed to introduce evidence of compliance with the regulations covering free entry of American merchandise, which compliance is mandatory, the protest was overruled. (Maple Leaf Petroleum, Lid. v. United States, 25 G. C. P. A. 5, T. D. 48976, followed.)