Mitsubishi Shoji Kaisha, Ltd. v. United States

Tilson, Judge:

The original protest in this case, addressed to the collector of customs at Los Angeles, makes the following claim:

Your action in assessing duty at 100 per pound under par. 924, is illegal, null and void. No such claim was set forth in the original protests (Nos. 959319G/26888 and 958316-G/27083), nor did the Court decision provide for such assessment.

Upon motion duly made and granted by the court the protest was amended as follows:

It is further claimed that your action in assessing duty at 10 cents per pound under paragraph 924, Tariff Act of 1930, is illegal, null and void…