Protest 37722-K of Champion Paper & Fibre Co.

8 Cust. Ct. 514

Opinion

Opinion by

Ekwall, J.

The Government moved to dismiss the protest on the ground that the court has no jurisdiction over the assessment of liquidated damages as a penalty on a bond under section 623, Tariff Act of 1930, and pointed out that the entry was liquidated free of duty. The case was submitted on the official papers, which were received in evidence. Upon consideration of the entire record the motion to dismiss was granted.