Phil. B. Bekeart Co. v. United States

EKwall, Judge:

Three packages of fishhooks were sent by parcel post from England to San Francisco, Calif., and were there made the subject of informal entries on customs Form 3419 (Art. 375, Customs Regulations of 1937). On each of such entries the “Value,” and “Rate,” and “Duty” columns are properly filled out, with no mention of the British purchase tax, nor any indication that the appraiser did other than accept the value set out in the entry. The entries were duly liquidated and within 60 days protests were filed against such liquidations. The protests are identical in terms and the…