United States v. Edward M. Poons Co. of Kobe

The issue in this case, in the final analysis, relates to the timeliness of appellee’s protest, which was sustained by the Customs Court, the-Government appealing.

The record in the case not being very full nor clear as to certain procedure had in the Customs Court, and by the collector, upon some-phases of the controversy that seemed to bear upon the issue, and no brief having been filed in behalf of appellee, this court, when the matter was argued before us, suggested to counsel for the respective parties-the propriety of filing a summary of the facts, upon which they were in agreement, that…