Armand Schmoll, Inc. v. United States

This is an appeal from the judgment of the United States Customs Court (Third Division), rendered in conformity with its decision, C. D. 1097 (20 Cust. Ct. 137), overruling the protest of the importer (No. 974899-G/15422) against the duty assessment made by the Collector of Customs at the port of New York upon hides imported from Brazil,

It appears that the hides were imported in 1935, the date of exportation from Brazil being October 7, 1935. The entry was liquidated by the collector June 2, 1938, and protest under section 514 of the 1930 Tariff Act was filed by the importer within the…