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United States Customs Court, 1940

Protest 993603-G of New York Merchandise Co.

Protest 993603-G of New York Merchandise Co.
United States Customs Court · Decided December 20, 1940 · Evans
6 Cust. Ct. 477
Protest 993603-G of New York Merchandise Co.

Opinion of the Court

Opinion by

Evans, J.

As the appraisement was not in compliance with the statute it was held that the liquidation was invalid. Carey v. United States (16 Ct. Cust. Appls. 382, T. D. 43118) and Tower v. United States (21 C. C. P. A. *478417, T. D. 46943) followed. United States v. Woolworth (22 id., 184, T. D. 47126) cited.

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