Charleston Overseas Forwarders, Inc. v. United States

U.S. Customs Court

Charleston Overseas Forwarders, Inc. v. United States

34 Cust. Ct. 527

CourtUnited States Customs Court

DecidedJune 24, 1955

DocketReap. Dec. 8455; Entry No. 748

StatusPublished

This text of 34 Cust. Ct. 527 (Charleston Overseas Forwarders, 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

Charleston Overseas Forwarders, Inc. v. United States, 34 Cust. Ct. 527 (cusc 1955).

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Opinion

Johnson, Judge:

This is an appeal for reappraisement of certain electrical equipment, exported from Denmark on or about March 6, 1954. The merchandise was appraised as entered on July 8, 1954, and this appeal was filed on September 8, 1954.

When this case was called for trial, there was no appearance on the part of the plaintiff and counsel for the Government moved to dismiss it on the ground that the appeal was untimely. Counsel pointed out that the appeal was filed more than 30 days after appraisement, and, since there had been no advance in value, that there was no reason [528]*528to send a notice of appraisement and none was sent. Counsel also stated that there was an increase in the amount of duties, due by reason of an error in computation made on the entry; that, in computing the applicable rate of 17% per centum ad valorem upon the entered and appraised value, the entrant had computed it as $411.90, whereas the correct computation was $480.55. The official papers herein support these statements.

While an appeal for reappraisement will lie eyen in cases where the collector is not required to give notice of appraisement, such appeal must be taken within 30 days after the date of appraisement. Crittall, Inc. v. United States, 29 Cust. Ct. 524, Reap. Dec. 8189. Since the appeal herein was not taken within that period, it is untimely and must be dismissed. Judgment will be rendered accordingly.

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Johnson, Judge:

This is an appeal for reappraisement of certain electrical equipment, exported from Denmark on or about March 6, 1954. The merchandise was appraised as entered on July 8, 1954, and this appeal was filed on September 8, 1954.

When this case was called for trial, there was no appearance on the part of the plaintiff and counsel for the Government moved to dismiss it on the ground that the appeal was untimely. Counsel pointed out that the appeal was filed more than 30 days after appraisement, and, since there had been no advance in value, that there was no reason [528]*528to send a notice of appraisement and none was sent. Counsel also stated that there was an increase in the amount of duties, due by reason of an error in computation made on the entry; that, in computing the applicable rate of 17% per centum ad valorem upon the entered and appraised value, the entrant had computed it as $411.90, whereas the correct computation was $480.55. The official papers herein support these statements.

While an appeal for reappraisement will lie eyen in cases where the collector is not required to give notice of appraisement, such appeal must be taken within 30 days after the date of appraisement. Crittall, Inc. v. United States, 29 Cust. Ct. 524, Reap. Dec. 8189. Since the appeal herein was not taken within that period, it is untimely and must be dismissed. Judgment will be rendered accordingly.

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Bluebook (online)

34 Cust. Ct. 527, Counsel Stack Legal Research, https://law.counselstack.com/opinion/charleston-overseas-forwarders-inc-v-united-states-cusc-1955.

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