Protest 104422-K of General Foods Corp. , 13 Cust. Ct. 309 ( 1944 )

Opinion by

Keefe, J.

At the trial counsel for Government offered the collector’s memorandum and a later memorandum amending the first one. The statutory period in which the collector might review his decision having expired, a stipulation of counsel was entered into agreeing that the allowance be made in accordance with the collector’s memoranda. The court therefore directed the collector to reliquidate the entries upon the basis of weight appearing in schedule attached to decision.