United States v. Porto Rico Coal Co.

DISSENTING OPINION

Lenroot, Judge:

It is with regret that I feel compelled to dissent from the conclusion reached by the majority of the court in this case.. If the Customs Court had jurisdiction in an appeal for reappraisement to detérmine the question of whether the tugboat in question was imported merchandise, bringing it within the customs laws for purposes of duty, I should be in hearty accord with the conclusion of this court upon that question.

I am, however, unable to agree that this question can be raised in an appeal for reappraisement by challenging the jurisdiction of the Customs…