Protests 975742-G of Mackay
Protests 975742-G of Mackay
2 Cust. Ct. 569
Opinion of the Court
Opinion by
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.