8 Ct. Cust. 215 | C.C.P.A. | 1917
delivered the opinion of the Court:
This appeal was taken from two separate decisions covered by one opinion of the Board of General Appraisers, dismissing two different protests filed by two different importers, and involves two distinct and independent importations.
Protest No. 809089 was presented to the collector by J. G. Jacobson and covered cut diamonds brought into the country from Cuba by mail in sealed packages for account of Jacques Goldstein. The diamonds were found in the mails, and having been seized by the collector they were refused entry and apparently reported to the United States attorney for proceedings in forfeiture. The United States attorney recommended that some of the goods be released to the importer on the payment of a fine equal to the duty, plus 20 per cent thereof, and held the rest of the consignment for further consideration. The collector concurred in the recommendation of
The first question to be resolved is whether the protests were filed in time and the solution of that problem depends on whether the
In neither case were the importers permitted to enter the diamonds, and in neither case was any appraisement made of the merchandise. As all goods lawfully imported must be entered, .and as there can be no appraisement without an entry, and no certain determination or assessment of ad valorem duties without an appraisement (sec. 3, paragraphs C, D, E, and F of the tariff act of 1913, and arts. 572-582, Customs Regulations of 1915), the denial of entry and the non-appraisement of the merchandise, coupled with the seizure of the goods and the reference of the matter to the United States attorney
We conclude—■
First. That the amount paid by the importers was- a penalty the payment of which was exacted by the collector as a “fine” for what he conceived to be a violation of the customs laws, and exacted as a condition not for the delivery of goods subject to duties, but as a condition for the release of seized goods threatened with-forfeiture. Possibly it was not within the power of the collector to impose a fine, but whether it was or not the fact remains that the moneys required of the importers under color of official authority were not duties in fact and were neither demanded nor paid as duties. The importers, therefore, did not have 30 days within which to protest the payment made.
Second. That if the amount paid be regarded as a customs fee, charge, or exaction, the protest came too late because it was presented more than 15 day's after payment was made.
Third. That if the payment be regarded as made by way of compromise or settlement of forfeiture proceedings, threatened or
Tbe decision of tbe Board of General Appraisers is affirmed. ■