United States Customs Court, 1949

Ittmann v. United States

Ittmann v. United States
United States Customs Court · Decided July 26, 1949 · Ekwall
23 Cust. Ct. 141; 1949 Cust. Ct. LEXIS 768
Ittmann v. United States

Opinion of the Court

Opinion by

Ekwall, J.

An examination of the papers disclosed that no appeals for reappraisement were filed as provided in section 501, Tariff Act of 1930. It was held that the issue in question is one that should have been raised on the reap-praisement side of the court and that the court has no jurisdiction of the question of value sitting as a classification court. The protests were therefore dismissed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.