United States v. Franklin Sugar Refining Co.

Citations

• 137 F. 677
• 1905 U.S. App. LEXIS 4187

Syllabus

<p>1. Customs Duties—Peotest—Timeliness—Tentative Liquidation.</p> <p>Where, under instructions of the Secretary of the Treasury, and upon due notice to the importers, an entry of imported merchandise was tentatively liquidated, while the final liquidation was held in abeyance over a year, pending the possibility of a change of rates, held, that the final liquidation was the liquidation within 10 days after which the importers might legally file a protest, under section 14, Customs Administrative Act June 10, 1890, c. 407, 26 Stat. 137 fU. S. Comp. St. 1901, p. 1933].</p> <p>2. Same—Protest against Tentative Liquidation.</p> <p>Where an importer filed a protest against a tentative liquidation of an entry, this action does not preclude him from filing another protest against the final liquidation subsequently, regardless of whether, at the time of making the first protest, he regarded the first liquidation as final, and not tentative.</p>