Hirschberg v. United States

EKWall, Judge:

This is a protest against the collector’s decision liquidating an entry and assessing duty on a stallion, known as “Loyola,” imported from Mexico on December 22,1947. The various ■claims, hereinafter discussed, relate to the legality of the appraisement, the liquidation, and the collector’s refusal to permit an amendment of the entry.

The following facts in connection with the importation and the •subsequent actions of customs officials were brought out by the evidence presented at the trial. Prior to the importation of the stallion, ;an agreement was entered into on or about…