Reversed on the authority of United States v. Fish, 268 U. S. 607, 612; the decision being that § 489 of the Tariff Act of 1922 (c. 356, 42 Stat. 858, 962; U. S. C., Title 19, § 361) does not forbid the Customs Court to adopt rulés of practice permitting the filing of such petitions before liquidation, that it has jurisdiction to consider petitions so filed, and its decision in this case granting the petition was not ineffective for want of jurisdiction.