United Bulb Co. v. United States

Evans, Judge:

This case involves the action of the collector of customs in refusing to accept a protest which the plaintiff herein attempted to file with such officer protesting against the rate and amount of money assessed as customs duties upon certain agricultural machines imported at the port of Portland, Oreg. Section 514 of the Tariff Act of 1930, under which the importation was made, fixes a time limit of 60 days after liquidation within which an importer may, if dissatisfied with the collector’s action, file a protest in writing against such action. The facts, which are not disputed,…