United States v. Boone

No less than six different proceedings, off and on, have staged a series of repeated contests between the parties regarding the dutiable status of the same merchandise, imported from the same foreign market, and assessed at the same rate of duty by the Collector of Customs at the port of San Diego as a nonenumerated manufactured article, at 20 per centum ad valorem, under paragraph 1558 of the Tariff Act of 1930.

The same firm of lawyers has represented the claimant under the protests in all six proceedings and, in the last three proceedings, the parties to the actions have been identical. The…