Lunitz v. United States

*160CONCURRING OPINION

Johnson, Judge:

I am in accord that the protest herein should be dismissed, for the reason that the claim raised in the stipulation is not properly before the court for determination and for the further reason that the protest itself does not state a cause of action.

The protest is directed against the collector’s liquidation, but the claim raised in the stipulation involves a subsequent decision of the Secretary of the Treasury, or his authorized representative, that relief could not be granted under section 520(c) (1) of the Tariff Act of 1980, as amended, because an appeal…