Schenley Impost Corp. v. United States

Johnson, Judge:

This action involves an importation of rum in barrels entered at Indianapolis, Ind., concerning which the collector made a demand for duty on October 31, 1947, based upon a liquidation of June 12, 1947. The plaintiff contends that this demand for duties is illegal because it was made more than 60 days after liquidation of the entry and was not found due upon liquidation.

At the trial it was stipulated and agreed orally between counsel for both sides as follows:

Mb. Qualey: I offer to stipulate with the Government counsel, subject to the approval of the Court, that this protest…