Protest 961648-G/11390 of Escalante

Opinion by

Ekwall, J.

At the hearing the attorney who signed the original protest testified that he was retained under a contract by the importer of record. *274It has been held that the regulations instructing collectors of customs to reject protests filed by an agent unless powers of attorney, authorizing such agent or attorney to act, have been filed with such collectors, are contrary to the right granted by Congress for a review of official action in sections 514 and 515, Tariff Act of 1930. It has been further held that it is the duty of the collector to forward the protest to the Customs…