Pacific Brokerage Co. v. United States

Evans, Judge:

This is an action against the United States in which the plaintiff seeks to recover a certain sum of money claimed to have been assessed in excess of the amount due as customs duties upon certain fish imported from Mexico and entered at Nogales, Ariz. The fish were entered as the products of American fisheries and claimed free of duty under the provisions of paragraph 1730 (a) of the Tariff Act of 1930. Plaintiff’s protest is in the following language:

Protest is hereby filed on your Re-Liquidation of March 10, 1937, covering C. E. (Free) No. 0220 of February 7, 1936.

The above…