Schenley Import Corp. v. United States

Johnson, Judge:

This action is a rehearing of Schenley Import Corp. v. United States, 28 Cust. Ct. 170, C. D. 1405, holding that a protest filed against a demand of the collector for the payment of the difference between the liquidated duties and the amount paid at the time of withdrawal of goods from warehouse was untimely. It was there contended, as here, that the collector’s demand for duties is illegal because such sum was not found due upon liquidation, and the demand was made more than 60 days after said liquidation.

The facts in the case were orally agreed to in court at the first trial…