Davies, Turner & Co. v. United States

Kichaedson, Judge:

This protest involves the importation of bottle blowing machines from Middlesex, England, to Philadelphia, Pa., which were assessed with duty as articles having as an essential feature an electrical device or element, not specially provided for, at 13% percent ad valorem under paragraph 353. This appraisement was *56at a value higher than the entered value, and the entries were subsequently liquidated.

The plaintiff claims that the liquidation was premature, illegal, null, and void in that no written notice of advance in value was given by the collector of customs to the…