United States v. Hirschberg

The Government here seeks reversal of the judgment of the United States Customs Court, Third Division, rendered pursuant to its decision, 30 Cust. Ct. 104, C. D. 1505, sustaining the protest of the importer that the collector’s liquidation of the involved entry was illegal and void because the importation, which consisted of a thoroughbred stallion known as “Loyola,” was examined by a customs inspector not authorized to examine it for appraisement purposes.

*62Two motions made on behalf of the Government (a) to dismiss the protest on ground of estoppel, and (b) to dismiss the claim in the protest…