United States v. Bright

This appeal involves but one question, the validity of a rule of the United States Customs Court, which provides the time in which petitions for remission of additional duties must be filed.

On June 3, 1930, the appellee entered at the port of Detroit, Mich., merchandise consisting of sardines. It is admitted that the goods were undervalued. The entry was liquidated on December 2, 1930. Appellee filed a petition for remission of additional duties in the office of the clerk of the United States Customs Court on February 2, 1931, the same having been sent first to the customs authorities at…