National Merchandise Co. v. United States

Ekwall, Judge:

This is an action against the United States in which the plaintiff seeks to recover customs duties which it claims were assessed in excess of the amount due upon an importation of decorated earthenware imported at the port of Los Angeles, Calif. The pleadings allege that an error was made in liquidation of the entry in that there was a mistake made in the number of pieces upon which liquidation was based. We set out the protest as follows:

Hon. Collector of Customs

Port of Los Angeles

California

Attention: Liquidator'

Sir:

On Warehouse Entry No. 238, entered September 13, 1938, ex…