Shell Oil Co. v. United States

C.D. 2509. Plaintiff’s application for rehearing denied by order of Richardson, J.; Donlon, J., concurring.

Richardson, Judge:

This case is before the court upon a motion for rehearing made by the plaintiff against a decision by this court, Shell Oil Co. v. United States, 54 Cust. Ct. 64, C.D. 2509. The motion is opposed by the defendant.

The plaintiff filed a protest claiming clerical error under 19 U.S.O.A., section 1520(e) (1) (Tariff Act of 1930, section 520(c) (1)), in that a premature liquidation of an entry subject to tariff quota had been made prior to receipt of the letter from the…