Zanes v. United States

Ekwall, Judge:

It is claimed in this case that the entries involved were made under duress; that no notice of appraisement was issued and that, therefore, the liquidation is invalid. In an amendment to the protest it is further claimed that the matter should be remanded to a single judge for determination of dutiable value as provided in section 501, Tariff Act of 1930, as amended by section 16 (c) of the Customs Administrative Act of 1938.

The case has been submitted upon the following stipulation:

It is hereby stipulated and agreed that the entries covered by the above protest were entered…