American Import Co. v. United States

Cline, Judge:

These two suits against the United States were consolidated for trial. According to the language of the protests the plaintiff seeks to recover duties assessed by the collector at the port of Los Angeles. With the exception of the entry numbers and other *173data peculiar to the shipments, the language of the protests is identical, the pertinent parts of which read as follows:

The reasons for objections, under the Tariff Act of 1930, are that said merchandise or its immediate containers were properly marked in accordance with Section 304 of the Tariff Act of 1930.

That the 10% penalty…