Sgobel & Day v. Robertson

Citations

• 126 F. 577
• 1893 U.S. App. LEXIS 2408

Syllabus

<p>1. Customs Duties — Timeliness oe Peotest.</p> <p>At the time of the original liquidation of duty on an importation of merchandise, the importers failed to protest against the exaction of duty on certain charges; but later, on the reliquidation of the entry solely to include a damage allowance, they filed a protest against the duty on the charges, which had not been affected in any way by the reliquidation. Held, that the protest was within the requirement of section 2931, Rev. St. U. S., that protests against excessive exactions of duty shall be filed “within ten days after the ascertainment and liquidation of the duties.”</p>