Carey & Skinner, Inc. v. United States

Johnson, Judge:

This case involves the reliquidations of certain entries under the provision of section 521 of the Tariff Act of 1930 which reads as follows:

SEC. 521. RELIQUIDATION ON ACCOUNT OF FRAUD.

If the collector finds probable cause to believe there is fraud in the case, he may reliquidate an entry within two years (exclusive of the time during which a protest is pending) after the date of liquidation or last reliquidation.

The entries in question involved the importation of 48 standardbred horses, both male and female, although the testimony refers to them as “colts.” Said entries were…