Chas. Kurz Co. v. United States

*82DISSENTING OPINION

OliveR, Judge:

I agree that plaintiff’s claim should be denied but I feel that the protests, as originally filed, fail to confer jurisdiction on this court to decide the dutiable status of the centering microscopes described on the entries involved herein. Section 514 of the Tariff Act of 1980 states, inter alia, that the protest be in writing, filed with the collector, “setting forth distinctly and specifically, and in respect to each entry, payment, claim, decision, or refusal, the reasons for the objection thereto.” While this language and that contained in previous acts…