Olavarria & Co. v. United States

RichardsoN, Judge:

This action embraces two protests, 265790-K and 265791-K, which were consolidated for trial. Hearings were conducted in New York City and West Palm Beach, Fla. The merchandise involved is described by plaintiff as sugar sirup, artificially flavored.

The protests challenge the validity of the liquidations of the entries covering the imported merchandise and the correctness of the collector’s classification. Plaintiff contends that the liquidations were null and void, in that notices of the liquidations were not given, as provided in 19 U. S. C., section 1505 (Tariff Act of…