C. J. Tower & Sons of Buffalo, Inc. v. United States

U.S. Customs Court

C. J. Tower & Sons of Buffalo, Inc. v. United States

68 Cust. Ct. 4, 1972 Cust. Ct. LEXIS 2584

CourtUnited States Customs Court

DecidedJanuary 6, 1972

DocketC.D. 4322

StatusPublished

This text of 68 Cust. Ct. 4 (C. J. Tower & Sons of Buffalo, Inc. 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. J. Tower & Sons of Buffalo, Inc. v. United States, 68 Cust. Ct. 4, 1972 Cust. Ct. LEXIS 2584 (cusc 1972).

Pincite

Opinion

RighardsoN, Judge:

This action, involving- the classification of sheets of metal said to be dutiable under TSUS items 806.30/620.12, was submitted to the court for disposition upon an agreed statement of facts. However, upon examination of the papers in Consumption Entry number 8499 dated September 13, 1965, on which this action is based, the court noted that the merchandise of the entry was appraised on February 26,1970, the date of the appraiser’s report, and that the entry was liquidated on April 17,1970. Since liquidation of the entry occurred within 60 days of the date of the appraiser’s report, liquidation was not made upon a -final appraised vabte as mandated by 19 U.S.C.A., section 1508(a) ('section 503(a), Tariff Act of 1930, as amended by the Customs Simplification Act of 1953), and is, therefore, void, in consequence of which this action must be dismissed for prematurity. See United States v. Boston Paper Board Co., 23 CCPA 372, T.D. 48233 (1936), and other cases cited in Memorandum to Accompany Order in Lamb-Weston, Inc. v. United States, protest 69/38803, C.D. 4301, decided December 1, 1971.

It is the duty of the district director of customs to liquidate the involved entry in the manner provided for by law so that the plaintiff may file a valid protest against said entry if it be so advised.

Free access — add to your briefcase to read the full text and ask questions with AI

RighardsoN, Judge:

This action, involving- the classification of sheets of metal said to be dutiable under TSUS items 806.30/620.12, was submitted to the court for disposition upon an agreed statement of facts. However, upon examination of the papers in Consumption Entry number 8499 dated September 13, 1965, on which this action is based, the court noted that the merchandise of the entry was appraised on February 26,1970, the date of the appraiser’s report, and that the entry was liquidated on April 17,1970. Since liquidation of the entry occurred within 60 days of the date of the appraiser’s report, liquidation was not made upon a -final appraised vabte as mandated by 19 U.S.C.A., section 1508(a) ('section 503(a), Tariff Act of 1930, as amended by the Customs Simplification Act of 1953), and is, therefore, void, in consequence of which this action must be dismissed for prematurity. See United States v. Boston Paper Board Co., 23 CCPA 372, T.D. 48233 (1936), and other cases cited in Memorandum to Accompany Order in Lamb-Weston, Inc. v. United States, protest 69/38803, C.D. 4301, decided December 1, 1971.

It is the duty of the district director of customs to liquidate the involved entry in the manner provided for by law so that the plaintiff may file a valid protest against said entry if it be so advised.

Cite This Page — Counsel Stack

Bluebook (online)

68 Cust. Ct. 4, 1972 Cust. Ct. LEXIS 2584, Counsel Stack Legal Research, https://law.counselstack.com/opinion/c-j-tower-sons-of-buffalo-inc-v-united-states-cusc-1972.