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United States Customs Court, 1941

Protest 990050-G of Minobu Trading Corp.

Protest 990050-G of Minobu Trading Corp.
United States Customs Court · Decided April 24, 1941 · Evans
6 Cust. Ct. 618
Protest 990050-G of Minobu Trading Corp.

Opinion of the Court

Opinion by

Evans, J.

On the authority of United States v. Davis (20. C. C. P. A. 305, T. D. 46087) and Tower v. United States (21 id. 417, T. D. 46943) it was held that the liquidation, being based on a void appraisement, is null and void. The protest was therefore sustained.

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