C. H. Powell Co. v. United States

60 Cust. Ct. 890, 1968 Cust. Ct. LEXIS 2360
CourtUnited States Customs Court
DecidedJune 3, 1968
DocketR.D. 11538; Entry No. 13806
StatusPublished

This text of 60 Cust. Ct. 890 (C. H. Powell Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
C. H. Powell Co. v. United States, 60 Cust. Ct. 890, 1968 Cust. Ct. LEXIS 2360 (cusc 1968).

Opinion

Donlon, Judge:

This appeal to reappraisement on the calendar of the Boston Term was called in New York on April 10, 1968, at a regularly scheduled calendar call. Plaintiff appeared by counsel. Defendant moved that this appeal be dismissed on the ground that it had not been timely filed as required by statute. Plaintiff conceded untimeliness.

On consideration of the record, it appearing that notice of appraisement was mailed to plaintiff November 12, 1965, and that plaintiff’s written appeal for reappraisement was filed 32 days thereafter, on December 14, 1965, the appeal was found to be untimely. (Section 501, Tariff Act of 1930, as amended.) This appeal should be dismissed.

Judgment will be entered accordingly.

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Bluebook (online)
60 Cust. Ct. 890, 1968 Cust. Ct. LEXIS 2360, Counsel Stack Legal Research, https://law.counselstack.com/opinion/c-h-powell-co-v-united-states-cusc-1968.