Grebstein v. United States

This is an appeal by importer from a judgment of the First Division of the United States Customs Court denying appellant’s petition for remission of additional duties brought under the provisions of section 489 of the Tariff Act of 1922. Before the entry was liquidated a petition for remission was brought, heard on the merits, and decided adversely to the importer, who thereupon appealed to this court. We dismissed the appeal on the ground that, having been brought before liquidation, the petition was premature and remanded the cause. Within 60 days after liquidation, importer again…