
    Before the Third Division,
    June 13, 1945
    No. 50253.
    Protest 116240-K of French Line, Inc., as general agent for War Shipping Administration (New York).
   Opinion by

Cline, J.

There was nothing in the record to show that a written notice of abandonment was filed with the collector within 30 days after the date of entry. When the case was called for trial there was no appearance on behalf of the plaintiff. An examination of the record failed to disclose sufficient evidence to overcome the presumption of correctness attaching to the collector’s decision. The protest was therefore overruled.  