P & P Industries v. United States

Opinion by

Richardson, J.

At the trial, counsel for the Government moved to dismiss the protest on the ground that it was not directed against a decision of the collector and, therefore, did not state a cause of action under the provisions of section 514, Tariff Act of 1930 (19 U. S. C. § 1514); that if the protest stated a claim, it was one for reappraisement of the value of the merchandise, which could not be litigated in a protest proceeding; and that even if the paper filed by the plaintiff could be considered an appeal to reappraisement, it was untimely. The court held that it was clear…