Shaffer v. United States

Johnson, Judge:

This action involves the collector’s assessment of duty upon 461 pieces of wall tile purchased at Nogales, Sonora, Mexico, and imported into the United States as part of the baggage of the plaintiff. The invoice and entry papers establish that the plaintiff left Nogales, Ariz., on July 22, 1946, and returned thereto by automobile with the tiles in question upon the same date. The entry was liquidated upon October 7, 1946, but the protest before us was not filed with the collector of customs until July 3, 1947, nearly a year after the date of liquidation, long after the period…