Waddell v. United States

Bland, Judge,

delivered tbe opinion of tbe court:

On June 1, 1923, tbe appellant imported and entered certain merchandise at tbe port of New York. On June 6, following, tbe importer made an application to tbe collector to amend tbe entry so tbat additions might be made to tbe entered value under section 487 of tbe Tariff Act of 1922. On Juno 14, following, tbe collector denied tbe importer’s application. Within 60 days after tbe collector bad denied tbe application for amendment of entry, but before tbe entry bad been liquidated, tbe importer, on June 19, 1923, filed a protest against tbe…