Cavalier Shipping Co. v. United States

WatsoN, Judge:

These protests, consolidated for the purpose of trial, place in issue the classification of certain importations of methyl bromide manufactured in Israel and imported into the United States in 1965 and 1966.

We note before commencing that the entry which is the subject of protest 67/61624, was liquidated less than 60 days after appraisement. With regard to the jurisdictional problem raised by this procedure, we continue to adhere to the position taken in John V. Carr & Son, Inc. v. United States, 66 Cust. Ct. 316, C.D. 4209, 326 F. Supp. 973 (1971), and consider the liquidation…