United States Customs Court, 1939

Protests 975742-G of Mackay

Protests 975742-G of Mackay
United States Customs Court · Decided February 2, 1939 · Evans
2 Cust. Ct. 569
Protests 975742-G of Mackay

Opinion of the Court

Opinion by

Evans, J.

It was; stipulated that the collector failed to designate any packages to be opened, examined, and appraised in these cases. On the authority of International Clearance Co. v. United States (T. D. 48544) the liquidations were held void because based on void appraisements and the protests were sustained.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.