Best Foods, Inc. v. United States

DONLON, Judge.

The first question before us is whether plaintiff has chosen the right forum in which to litigate the issues raised in its protests. Defendant, on motion to dismiss the protests, argues that this court has been ousted, by statutory fiat, from jurisdiction in this proceeding.

Plaintiff’s protests challenge an exaction by the collector of customs for the port of New York at the rate of 2 cents per pound, levied on 219,973 pounds of shelled peanuts that were imported on April 19, 1955. The relief sought is recovery of the sum exacted.

This exaction, denominated as a fee, was levied…