C. J. Tower & Sons v. United States

This is an appeal from a judgment of the United States Customs Court, Third Division, dismissing appellant’s protest on the ground that the court was without jurisdiction to determine the issues attempted to be raised thereby.

It appears from the record that certain wheat flour was imported into the United States and entered at the port of Niagara Falls, N. Y., during the life of the tariff act of 1913. It was assessed for duty by the collector at 20 per centum ad valorem under paragraph 2 of the Emergency Tariff Act, 1921, together with a special dumping duty under section 202 (a) of the…