United States v. Neuman & Schwiers Co.

This appeal presents but a single question for decision, to wit, was the Board of General Appraisers in the present case authorized to permit the importer to amend its protest under the provisions of the tariff act of September 22, 1922, in view of the fact that the present importation was entered, the entry liquidated, and the original protest filed, all prior to the passage of that act, and more than 30 days prior to the date of the amendment?

The facts in the case are few and undisputed. The imported merchandise was entered for duty on April 26, 1922, and the entry was liquidated on August…