Westco Liquor Products Co. v. United States

JOHNSON, Judge:

The protest in this case involves two entries originally liquidated August 7, 1941, the duty and internal revenue tax applicable thereto being accordingly assessed. Protests were duly filed against the assessment of both duty and internal revenue taxes. Such protests were dismissed by the court on December 22, 1947, Abstract 52078 (initial No. 117290-K). The collector of customs on May 27, 1948, nearly 5 months after the court’s decision, and more than 7 years after liquidation, reliquidated both entries as to the amount of internal revenue tax applicable to the merchandise.…