Phillips Petroleum Co. v. United States

dissenting opinion

Riohabdson, Judge:

In my opinion, the pending protest against the collector’s refusal to reliquidate for clerical error is amendable by the addition thereto of a claim for free entry of the subject merchandise, based upon a statutory right created more than 60 days after liquidation of the involved entries. It is established in the record, and is conceded by the Government, that the instant protest was timely filed. And, as the majority opinion indicates, the issue raised in the protest has not yet been tried. Consequently, all that the involved statute, Public Law 85-645,…