A. W. Fenton Co. v. United States

Smith, Judge,

delivered tbe opinion of the court:

The issue raised by this appeal is whether section 515 of the Tariff Act of 19301 requires, as a statutory condition for maintaining a protest, the payment of duties found to be due upon the liquidation of a warehouse entry when the merchandise covered by the warehouse entry has been withdrawn from the warehouse for consumption before liquidation. The resolution of that issue turns on the question ■whether the express language of the statute, “* * * in the case of merchandise entered for consumption, if all duties and charges shall be paid * * *…