Goldenberg v. United States

Donlon, Judge:

These protests challenge the legality of additional duty imposed, under section 489 of the Tariff Act of 1930, by the collector on liquidation of certain merchandise which had theretofore been abandoned with the collector’s consent. Additional duty only was assessed on the abandoned merchandise. Regular duty was not assessed on that merchandise.

We had before us previously a motion of defendant to dismiss these protests, on the ground that protest is not a remedy available to these plaintiffs. We denied that motion, holding that protest is the remedy appropriate for contesting…