Friedman v. United States

Johnson, Judge:

This is a protest against the collector’s assessment of duty on two lots of capers in salt, imported from Spain on or about April 22, 1944, at 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930, as articles manufactured, in whole or in part, not specially provided for. It is claimed in the original protest that duty was assessed on too great a quantity of merchandise.

It appears from the official papers that the entry was liquidated on November 21, 1944, and the protest filed on December 9, 1944. For unexplained reasons, the protest was not transmitted to…