Nimpex International, Inc. v. United States

RichakdsoN, Judge:

The merchandise that is the subject of this protest consists of steel wire rods imported from Australia in March 1962. They were entered under paragraph 315, Tariff Act of 1930, as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade, as steel wire rods valued not over 4 cents per pound at 0.125 cent per pound. It was assessed as steel wire rods valued over 4 cents per pound at 0.25 cent per pound. The protest claim was that “the liquidation is void in that no Notice [on] Customs Form 4301 was issued or mailed to the importer or its agent as required…