Case Name: Richard & Co. v. United States
Court: United States Court of Customs and Patent Appeals
Jurisdiction: United States
Decision Date: 1926-05-29
Citations: 14 Ct. Cust. 171
Docket Number: No. 2303
Parties: Richard & Co. v. United States
Judges: Before Graham, Presiding Judge, and Smith, Barber, Bland, and Hatfield, Associate Judges
Reporter: Court of Customs Appeals reports
Volume: 14
Pages: 171–171

Head Matter:
Richard & Co. v. United States
(No. 2303)
United States Court of Customs Appeals,
May 29, 1926
Barnes, Wilson & Halstead {Frank M. Halstead of counsel) for appellants.
William W. Hoppin and Charles D. Lawrence, Assistant Attorneys General {John G. Lerch and William H. Futrell, special attorneys, of counsel), for the United States.
[Oral argument December 7, 1925, by Mr. Barnes and Mr. Lerch]
Before Graham, Presiding Judge, and Smith, Barber, Bland, and Hatfield, Associate Judges
T. D. 41094.

Opinion:
Smith, Judge,
delivered the opinion of the court:
The record in this case does not disclose that the entry was liquidated and both parties concede that it was not liquidated. Upon the authority of Woolworth et al. v. United States, 14 Ct. Cust. Appls. 81, T. D. 41583, the appeal is dismissed without prejudice to the right of the importer to file another petition for the remission of additional duties or to avail himself of such other legal remedy as may be proper.