J. Goldenberg Hudson Shipping Co. v. United States

DoNLON, Judge:

Defendant moved to dismiss plaintiffs’ protests in these cases. The motion to dismiss is addressed to the plaintiffs’ choice of remedy. Defendant’s position is that protest under section 514 of the Tariff Act of 1930 is a procedure that is not available to plaintiffs, who are seeking the refund of additional duties assessed under section 489 of the tariff act, in that section 489 itself prescribes the exclusive procedure which plaintiffs must follow. Plaintiffs, on the other hand, argue that the collector lacked authority to assess additional section 489 duties on this…