Modlin v. United States

Wilson, Judge:

These protests are directed against the action of the collector in failing to reliquidate free of duty certain entries covering kidskin plates, which were assessed with duty at the rate of 25 per centum ad valorem under the provisions of paragraph 1519 (a) of the Tariff Act of 1930 as plates of dressed kidskins. Plaintiff, in the case at bar, claims that certain protests originally made against the assessment of duty were sufficient under the law to support a claim for free entry of the involved merchandise.

*463The controversy herein arose as follows: The merchandise covered by the…