How-Tex Peanut Co. v. United States

Motions denied by order of Donlon, J; Bichardson, J., concurring.

Donlon, Judge:

Defendant has made identical motions to dismiss these two protests for alleged failure to apprise the collector of the reasons for protest, citing the enabling protest statute, section 514 of the Tariff Act of 1930, and J. R. Press Corporation v. United States, 45 Cust. Ct. 382, Abstract 64924, and National Carloading Corporation v. United States, 44 Cust. Ct. 493, Abstract 64258.

Plaintiff opposes the motions. In separate memoranda for each protest, substantially identical, plaintiff argues that (1) the protests…