United States v. Wedemann & Godknecht, Inc.

I concur in the majority’s decision, but I am persuaded that the decision is needlessly premised on a fiction. Allen Forwarding Co. (Allen) clearly was the' agent for Wedemann & Godknecht (Wede-mann). However, the majority reverses the positions and makes Allen the principal. As did the Customs Court, it also recognizes an after-the-fact “ratification” of Wedemann’s protest action by Allen. •

Under section 514 of the Tariff Act of 1930 (19 USC 1514), a protest may be filed by “the importer, consignee, or agent of the person paying such charge or exaction.” Appellant contends that “agent of the…