The Emporium Capwell Co. v. United States

U.S. Customs Court

The Emporium Capwell Co. v. United States

21 Cust. Ct. 256, 1948 Cust. Ct. LEXIS 817

CourtUnited States Customs Court

DecidedDecember 9, 1948

DocketNo. 52732; protest 130845-K (San Francisco)

StatusPublished

This text of 21 Cust. Ct. 256 (The Emporium Capwell 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

The Emporium Capwell Co. v. United States, 21 Cust. Ct. 256, 1948 Cust. Ct. LEXIS 817 (cusc 1948).

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Opinion

Opinion by

Ekwall, J.

The record disclosed that on the date the protest was filed a notice of appraisement was issued to cover said invoice and that importer’s notice of appeal from the appraiser’s finding of value under section 501 was timely filed. It therefore appeared that the protest was satisfied by the issuance by the collector of said notice of appraisement within the 90 days allowed under section 515. Such action was tantamount to a cancellation of the liquidation. It was held that there was nothing before the court for decision, the question being moot. Goldman v. United States (28 C. C. P. A. 162, C. A. D. 139) and other cases cited. The protest was therefore dismissed.

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Opinion by

Ekwall, J.

The record disclosed that on the date the protest was filed a notice of appraisement was issued to cover said invoice and that importer’s notice of appeal from the appraiser’s finding of value under section 501 was timely filed. It therefore appeared that the protest was satisfied by the issuance by the collector of said notice of appraisement within the 90 days allowed under section 515. Such action was tantamount to a cancellation of the liquidation. It was held that there was nothing before the court for decision, the question being moot. Goldman v. United States (28 C. C. P. A. 162, C. A. D. 139) and other cases cited. The protest was therefore dismissed.

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Bluebook (online)

21 Cust. Ct. 256, 1948 Cust. Ct. LEXIS 817, Counsel Stack Legal Research, https://law.counselstack.com/opinion/the-emporium-capwell-co-v-united-states-cusc-1948.