Case Name: Protest 37722-K of Champion Paper & Fibre Co. (Cleveland)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-05-06
Citations: 8 Cust. Ct. 514
Docket Number: No. 47165
Parties: Protest 37722-K of Champion Paper & Fibre Co. (Cleveland).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 514–514

Head Matter:
No. 47165.
Protest 37722-K of Champion Paper & Fibre Co. (Cleveland).

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.