Eaton Manufacturing Co. v. United States

Lane, Judge.

These appeals are from the decision and judgment of the Customs Court, 66 Cust. Ct. 293, C.D. 4207 (1971), dismissing four protests and sustaining other protests to the classification of certain goods following a consolidated trial of all the protests. In Appeal No. 5476, appellants (hereinafter referred to as Eaton) assert that the Customs Court committed reversible-error in dismissing the protests for insufficiency and lack of a justiciable issue. We agree and, accordingly, reverse and remand. In Appeal No. 5478, the Government contends that the original classification of the…