Norman G. Jensen, Inc. v. United States

U.S. Customs Court

Norman G. Jensen, Inc. v. United States

56 Cust. Ct. 640, 1966 Cust. Ct. LEXIS 2032

CourtUnited States Customs Court

DecidedFebruary 16, 1966

DocketReap. Dec. 11148; Entry No. 17221

StatusPublished

This text of 56 Cust. Ct. 640 (Norman G. Jensen, 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

Norman G. Jensen, Inc. v. United States, 56 Cust. Ct. 640, 1966 Cust. Ct. LEXIS 2032 (cusc 1966).

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Opinion

Richardson, Judge:

Upon the call of the calendar, Government counsel moved for a dismissal of the instant reappraisement appeal upon the ground that the appeal was untimely filed. Plaintiff’s counsel opposed the motion.

From the official papers before the court, it appears that the involved merchandise, described on the invoice as “ ‘Hitachi’ Roller Chains,” was imported at Seattle, Wash., from Japan, and advanced in value upon appraisement. It further appears from the papers that the instant appeal was received by the collector on February 3, 1965, but that, according to the filed copy of customs Form 4301 (Notice of Ap-praisement) , notice of advance was issued on February 5, 1965. Inasmuch as appraisement herein was not complete until notice of ap-praisement was given (see Wilmington Shipping Company v. United States, 52 Cust. Ct. 642, A.R.D. 114, affirmed, 52 CCPA 89, C.A.D. 864, decided June 17, 1965), filing of the instant appeal was premature, and, hence, untimely. The motion to dismiss is, therefore, granted.

Judgment will be entered accordingly.

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Richardson, Judge:

Upon the call of the calendar, Government counsel moved for a dismissal of the instant reappraisement appeal upon the ground that the appeal was untimely filed. Plaintiff’s counsel opposed the motion.

From the official papers before the court, it appears that the involved merchandise, described on the invoice as “ ‘Hitachi’ Roller Chains,” was imported at Seattle, Wash., from Japan, and advanced in value upon appraisement. It further appears from the papers that the instant appeal was received by the collector on February 3, 1965, but that, according to the filed copy of customs Form 4301 (Notice of Ap-praisement) , notice of advance was issued on February 5, 1965. Inasmuch as appraisement herein was not complete until notice of ap-praisement was given (see Wilmington Shipping Company v. United States, 52 Cust. Ct. 642, A.R.D. 114, affirmed, 52 CCPA 89, C.A.D. 864, decided June 17, 1965), filing of the instant appeal was premature, and, hence, untimely. The motion to dismiss is, therefore, granted.

Judgment will be entered accordingly.

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Bluebook (online)

56 Cust. Ct. 640, 1966 Cust. Ct. LEXIS 2032, Counsel Stack Legal Research, https://law.counselstack.com/opinion/norman-g-jensen-inc-v-united-states-cusc-1966.

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