Japan Import Co. v. United States

U.S. Customs Court

Japan Import Co. v. United States

2 Cust. Ct. 836, 1939 Cust. Ct. LEXIS 1643

United States Customs Court·Decided February 8, 1939·No. No. 4515; Entry No. 8081·Published

Opinion

Brown, Judge:

In this case it appears from the record that there was a failure to designate one out of every ten packages. This under the authority of Reap. Dec. 4401 per McClelland, P. J., and United States v. Davis, Sinai Kosher Sausage Factory, 20 C. C. P. A. 305, T. D. 46087, and cases cited, vitiates the appraisement.

Judgment will therefore issue declaring the appraisement appealed from void, which will result in liquidation upon the entered value.

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Brown, Judge:

In this case it appears from the record that there was a failure to designate one out of every ten packages. This under the authority of Reap. Dec. 4401 per McClelland, P. J., and United States v. Davis, Sinai Kosher Sausage Factory, 20 C. C. P. A. 305, T. D. 46087, and cases cited, vitiates the appraisement.

Judgment will therefore issue declaring the appraisement appealed from void, which will result in liquidation upon the entered value.

Japan Import Co. v. United States, 2 Cust. Ct. 836, 1939 Cust. Ct. LEXIS 1643 (cusc 1939).

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