Cajo Trading, Inc. v. United States

Nichols, Judge:

This case involves clothespins assessed with duty at 20 cents per gross under paragraph 412 of the Tariff Act of 1930, as prescribed by a Presidential proclamation (No. 3211, 72 Stat., part 2, ch. 14, T.D. 54493) held to be unauthorized by law. Falcon Sales Company et al. v. United States, 47 Cust. Ct. 129, C.D. 2292, appeal dismissed 49 OCPA 139. Plaintiff failed to protest within 60 days after the liquidation or purported liquidation of the entry, as section 514 of said tariff act seems to require.1 Having requested a reliquidation after our decision, it protested the refusal…