Protest 83248-K of Rice

Ekwall, Judge:

This case has been submitted upon the official papers transmitted to the court by the collector. From the record as thus made it appears that certain wool suiting valued under $100 which had been produced in Scotland was purchased by the plaintiff in Canada and entered under his baggage declaration, free of duty. Upon the arrival of the material in this country it was found to be the wrong color, whereupon plaintiff returned it to the seller in Canada for exchange. The Canadian customs officials refused to’ release the package without payment of duty charges. For that reason the…