Ed. Schuster & Co. v. United States

19 Cust. Ct. 338, 1947 Cust. Ct. LEXIS 1393
CourtUnited States Customs Court
DecidedDecember 5, 1947
DocketNo. 7465; Entry No. 101
StatusPublished

This text of 19 Cust. Ct. 338 (Ed. Schuster & 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
Ed. Schuster & Co. v. United States, 19 Cust. Ct. 338, 1947 Cust. Ct. LEXIS 1393 (cusc 1947).

Opinion

Cline, Judge:

This is an appeal for reappraisement of certain theatrical gauze imported from Belgium on June 28, 1946.

When this case was called for trial, the Government moved to dismiss the appeal on the ground that it was untimely. The record shows that the notice of advance was mailed on October 2, 1946, and the appeal for reappraisement was filed on January 17, 1947. The appeal is therefore untimely having been filed more than 30 days after the date of mailing of written notice of appraisement (section 501 of the Tariff Act of 1930).

The motion to dismiss is granted.

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Bluebook (online)
19 Cust. Ct. 338, 1947 Cust. Ct. LEXIS 1393, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ed-schuster-co-v-united-states-cusc-1947.