
    No. 59030.
    protests 246179-K and 246180-K (New York).
    Judson Sheldon Division and National Carloading Corp. v. United States,
   Opinion by

Johnson, J.

An examination of the record failing to disclose evidence of compliance with the regulations covering free entry of American merchandise, the protests were overruled, following Maple Leaf Petroleum, Ltd. v. United States (25 C. C. P. A. 5, T. D. 48976).  