Hayim v. United States

Opinion by

Prom an examination of the record, defendant’s motion to dismiss the protests was granted, the court holding that the plaintiff could have accomplished what it was here attempting to do, that is, challenge the appraiser’s valuation of the merchandise, by filing timely appeals for reap-praisement under section 501, supra. T. S. Kennedy Co. v. United States (2 Cust. Ct.404, C.D. 165), followed.