Richard v. United States

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.