Florea & Co. v. United States

Cole, Judge:

This case is before me on remand, Florea & Co., Inc. v. United States, 34 C. C. P. A. 26, C. A. D. 339. In my original decision, same v. same, 11 Cust. Ct. 384, Reap. Dec. 5908, the appeal was dismissed as invalid on the ground that plaintiff had failed to comply with sections 481, 482, 484, and 485 of the Tariff Act of 1930, dealing with the obligations of a consignee or agent to comply with all provisions of the tariff act necessary for proper entry and appraisement. My disposition of the case in said Reap. Dec. 5908 was based on a finding that plaintiff’s exporting agent in…