Ittmann v. United States

U.S. Customs Court

Ittmann v. United States

23 Cust. Ct. 141, 1949 Cust. Ct. LEXIS 768

CourtUnited States Customs Court

DecidedJuly 26, 1949

DocketNo. 53431; protests 143825-K/12997, etc. (New Orleans)

StatusPublished

This text of 23 Cust. Ct. 141 (Ittmann 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

Ittmann v. United States, 23 Cust. Ct. 141, 1949 Cust. Ct. LEXIS 768 (cusc 1949).

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Opinion

Opinion by

Ekwall, J.

An examination of the papers disclosed that no appeals for reappraisement were filed as provided in section 501, Tariff Act of 1930. It was held that the issue in question is one that should have been raised on the reap-praisement side of the court and that the court has no jurisdiction of the question of value sitting as a classification court. The protests were therefore dismissed.

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Opinion by

Ekwall, J.

An examination of the papers disclosed that no appeals for reappraisement were filed as provided in section 501, Tariff Act of 1930. It was held that the issue in question is one that should have been raised on the reap-praisement side of the court and that the court has no jurisdiction of the question of value sitting as a classification court. The protests were therefore dismissed.

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Bluebook (online)

23 Cust. Ct. 141, 1949 Cust. Ct. LEXIS 768, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ittmann-v-united-states-cusc-1949.