Armour v. United States

EKwall, Judge:

This case involves an importation of canned meats from Argentina on September 22, 1941. The original protest is against the collector’s decision assessing duty on the entire shipment, and it is claimed that a refund should have been authorized under section 563 of the Tariff Act of 1930, as amended, and the customs regulations, since there was injury or destruction of said canned meats while within the limits of the port of entry and before having been landed under the supervision of the officers of the customs. In an amendment to the protest, it is claimed, first, that the…