Calif-Asia Rattan Co. v. United States

Mollison, Judge:

At various dates in 1949' and 1950, the plaintiff, Calif-Asia Rattan Company, imported certain furniture, which was assessed with duty by the collector of customs at Los Angeles at the rate of 30 per centum ad valorem under paragraph 409 of the Tariff Act of 1930, as modified by Presidential proclamation, as rattan furniture. Liquidation of the entries took place at various dates in July and September 1951.

On August 9, 1951, the plaintiff filed with the collector at Los Angeles a protest—

* * * against your liquidation or your decision assessing, imposing, or collecting duty,…