Border Brokerage Co. v. United States

Johnson, Judge:

These protests, consolidated at the trial, cover a large number of entries of fresh fish imported from Canada between July 1, 1953, and July 19, 1955, and entered at the port of Blaine, Wash., in the name of customs brokers, but for the account of Dahl Fish Company, Bellingham, Wash. The entries were liquidated on the basis of the entered weights; no protests were filed, but, with a few exceptions, hereinafter noted, the entries were reliquidated by the collector within 2 years after the date of the original liquidation, under section 521 of the Tariff Act of 1930, which…