Asiatic Petroleum Corp. v. United States

LaNdis, Judge:

The question in this case is whether the customs reliquidation of an entry of 200 drums of Shell Alexia Oil A, exported from Holland and entered at New York on October 26, 1960, is void for failure to give the notice required under section 316(d), Tariff Act of 1930, as amended.

The protest addresses itself to the following facts stipulated by the parties. On March 12,1965, customs liquidated the 200 drums of Shell Alexia Oil free of duty under paragraph 1733 of the Tariff Act of 1930, as a distillate of petroleum. On April 16, 1965, customs reconsidered the liquidation as a…