Fan Co. v. United States

Eicwall, Judge:

In this protest it is claimed that the collector should have made an allowance in duty for that portion of the merchandise which was abandoned under the provisions of section 506 (1) of the Tariff Act of 1930.

At the trial the case was submitted on an agreed statement of facts, and all the papers transmitted by the collector with the protest were admitted into evidence.

It appears that the shipment consisted of 14 cases of bamboo mesh wallpaper, or hanging paper, of which cases No. 5 and No. 20 were sent to the public stores for examination. Entry was made and estimated duties…