C. S. Emery & Co. v. United States

Ekwall, Judge:

Plaintiff in this case alleges that the collector of customs at the port of St. Albans, Vt., assessed increased and additional duties on an importation of breakfast foods “without giving the consignees the Notice of Advance required by section 501 of the Tariff Act of 1930 and article 862 of the Customs Regulations of 1937,” thus causing the assessment of increased and additional duties. It is further claimed that this failure to give the required notice of advance renders the “assessment, ascertainment, and liquidation of increased and additional duties illegal, void, and…