Thompson v. United States

U.S. Customs Court

Thompson v. United States

38 Cust. Ct. 484

CourtUnited States Customs Court

DecidedApril 30, 1957

DocketNo. 60706; protest 283528-K/7756 (Chicago)

StatusPublished

This text of 38 Cust. Ct. 484 (Thompson 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

Thompson v. United States, 38 Cust. Ct. 484 (cusc 1957).

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Opinion

Opinion by

Lawrence, J.

At the trial, Government counsel moved to dismiss the protest on the ground that the proceeding was, in substance, an appeal for a reappraisement in protest form. From the record, it appeared that written notice of appraisement was mailed to the consignee in due course, as provided in section 501, Tariff Act of 1930 (19 U. S. C. § 1501), as amended, but that no appeal for a reappraisement was ever filed, and that plaintiff herein had thereby lost the avenue of possible relief which was provided for him. The protest was, therefore, dismissed.

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Opinion by

Lawrence, J.

At the trial, Government counsel moved to dismiss the protest on the ground that the proceeding was, in substance, an appeal for a reappraisement in protest form. From the record, it appeared that written notice of appraisement was mailed to the consignee in due course, as provided in section 501, Tariff Act of 1930 (19 U. S. C. § 1501), as amended, but that no appeal for a reappraisement was ever filed, and that plaintiff herein had thereby lost the avenue of possible relief which was provided for him. The protest was, therefore, dismissed.

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Bluebook (online)

38 Cust. Ct. 484, Counsel Stack Legal Research, https://law.counselstack.com/opinion/thompson-v-united-states-cusc-1957.

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