United States v. Schefer
U.S. Circuit Court for the District of Southern New York
Appeal on behalf of the United States from a decision of the board of general appraisers which reversed the action of the collector in assessing duly upon the merchandise in question.
1Opinion of the CourtCoxe, District Judge
(orally). The question in this cause arises upon the sufficiency of the protest. It is conceded upon the part of the importers that the protest is insufficient, under section 14 of the customs administrative act of June 10, 1890. They contend, however, that the collector is estopped from raising this question, for the reason that in making his return to the board- he stated that the requirements of the law had been complied with by the importers. If any proposition of tariff law is clearly established, it is. that a valid and timely protest is a condition precedent to a recovery of duties by…
2Cited by3 opinions
- Allison v. United StatesCourt of Customs and Patent Appeals · 1922
- Lloyd v. United StatesUnited States Customs Court · 1941
- Shigoto International Corp. v. United StatesUnited States Customs Court · 1971