Florea & Co. v. United States

Ford, Judge:

This application to review the decision of the trial court in Florea & Co., Inc. v. United States, 11 Cust. Ct. 377, Reap. Doc. 5907, is a companion to an application to review the decision in Florea & Co., Inc., v. United States, 11 Cust. Ct. 384, Reap. Dec. 5908, which cases were decided concurrently.

In both cases the trial court held that it was without jurisdiction, being of the opinion that plaintiff had failed to comply with the provisions of sections 481, 482, 484, and 485 of the Tariff Act of 1930 (19 U. S. C. § 1481, 1482, 1484, and 1485). This action was taken by virtue…