United States v. Roberts

This is an appeal from the judgment of the United States Customs Court, First Division (C. D. 988), involving what that court designates as “a highly technical and somewhat new jurisdictional question ■concerning the statutory term ‘liquidation’.”

The question was raised by the Government’s motion to dismiss appellee’s protest against the collector’s classification (conceded by Government counsel to have been erroneous) of certain wool entered at the port of Boston, Mass. The trial court rendered judgment denying the motion to dismiss and sustaining the protest.

The question presented is one of…