Asiatic Petroleum Corp. v. The United States

ALMOND, Judge.

This is an appeal from the decision and judgment of the United States Customs Court, Third Division, 1 overruling appellant’s protest and holding that the imported Shell Alexia Oil had been lawfully assessed, upon reliquidation, with duty at the rate of 10% ad val., under paragraph 1558 of the Tariff Act of 1930, as nonenumerated manufactured articles. Appellant contends that the re-liquidation is void for failure to give notice as required by section 315(d), Tariff Act of 1930, as amended. In order to fully understand the issues on appeal, we think it necessary to set forth the…