United States v. General Electric Co.

In one case a question of procedure of some importance is raised. The Government in its appeal contends that no appeal lies under subsection 14 to a classification board for a revision of a decision of the collector as to the rate or amount of duty chargeable upon merchandise imported, under conventions with foreign countries, through the parcel post.

The language of the section is—

That the decision of the collector as to the rate and amount of duties * * * shall be final and conclusive against all persons interested therein, unless the owner, importer, consignee, or agent of such merchandise,…