Hawley v. United States

U.S. Customs Court

Hawley v. United States

29 Cust. Ct. 466, 1952 Cust. Ct. LEXIS 1707

CourtUnited States Customs Court

DecidedAugust 5, 1952

DocketReap. Dec. 8159; Entry No. 110

StatusPublished

This text of 29 Cust. Ct. 466 (Hawley 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

Hawley v. United States, 29 Cust. Ct. 466, 1952 Cust. Ct. LEXIS 1707 (cusc 1952).

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Opinion

Ford, Judge:

This appeal for reappraisement presents a somewhat unusual situation in that the appeal was filed prior to any appraisement being made by the appraiser and while the appeal was pending before this court the collector proceeded to liquidate the entry. The official records show that the appeal was filed with the collector on May 15, 1950, and-the appraisement of the merchandise was made on March 30, 1951, while the entry was liquidated on July 31, 1951.

When the case was called for a hearing, counsel for the Government moved to dismiss the same on the ground that it had been prematurely filed. Ruling on the motion was reserved, and is now before me for disposition. The record, as set out above, fully supports the motion to dismiss. The motion is granted and the appeal is accordingly dismissed. Of course, as long as this appeal was pending before this court, the collector had no final appraised value upon which to base a legal liquidation. It is my view, however, that the question of the legality of the liquidation is not before me in this proceeding. Judgment will be rendered accordingly.

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Ford, Judge:

This appeal for reappraisement presents a somewhat unusual situation in that the appeal was filed prior to any appraisement being made by the appraiser and while the appeal was pending before this court the collector proceeded to liquidate the entry. The official records show that the appeal was filed with the collector on May 15, 1950, and-the appraisement of the merchandise was made on March 30, 1951, while the entry was liquidated on July 31, 1951.

When the case was called for a hearing, counsel for the Government moved to dismiss the same on the ground that it had been prematurely filed. Ruling on the motion was reserved, and is now before me for disposition. The record, as set out above, fully supports the motion to dismiss. The motion is granted and the appeal is accordingly dismissed. Of course, as long as this appeal was pending before this court, the collector had no final appraised value upon which to base a legal liquidation. It is my view, however, that the question of the legality of the liquidation is not before me in this proceeding. Judgment will be rendered accordingly.

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Bluebook (online)

29 Cust. Ct. 466, 1952 Cust. Ct. LEXIS 1707, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hawley-v-united-states-cusc-1952.