United States Customs Court July 15, 1943, No. 48554 (Protest 91822-K of Conkey)

*218Opinion by

Cline, J.

The question is whether the merchandise was “imported and entered” on March 31, 1941, as claimed by the plaintiff, or on April 1, 1941. The party who filed the entry testified in behalf of the plaintiff and the defendant called the chief entry clerk at the port of entry, but there was nothing presented to show that the estimated duty was paid before April 1.