Abner Doble Co. v. United States

Citations

• 119 F. 152
• 56 C.C.A. 40
• 1902 U.S. App. LEXIS 4657

Syllabus

<p>1. Customs Duties—Liquidation—Limitation of Time.</p> <p>The provision of section 21 of Act June 22, 1874 [U. S. Comp. St. 1901, p. 1986], limiting the time within which duties may be reliquidated to one year from the date of entry in the absence of fraud or protest by the owner or importer, does not operate to prevent the liquidation of duties on an article at any time after its entry in bond upon or after its withdrawal for consumption when there had been no previous liquidation.</p> <p>2. Same—Action to Recover Duties—Sufficiency of Complaint.</p> <p>A complaint by the United States, alleging that defendant made withdrawal entry, and withdrew from a bonded warehouse for consumption imported goods which were dutiable, and upon subsequent liquidation of the duties thereon paid the greater portion of such duties without protest, states a cause of action for the recovery of the remainder, although it shows that defendant was not the importer, the presumption being from the facts alleged that it bore such relation to the goods as to be chargeable with the duties.</p>