Phillips Petroleum Co. v. United States

This is an appeal from an order of the United States Customs Court, Third Division, 52 Cust. Ct. 278, Abs. 68339, denying the importer’s motion to amend a protest for reliquidation made under 19 USC 1520. The lower court sustained the protest, 55 Cust. Ct. 482, Abs. 69632, and this appeal tests only the correctness of the lower court’s ruling regarding the proposed amendment. . .

The facts are not disputed and. are well summarized in appellee’s brief:

* * * Consumption Entries 1613-H and 1874-H were filed with the Collector of Customs at the port of Houston, Texas on September 12, 1956 and…