Sanford Steel Pipe Products Co. v. United States

CONCURRING OPINION

Landis, Judge:

I concur only in the result overruling these protests.

The letters claimed to be appeals for reappraisement were written and sent to customs by a customhouse broker, in the capacity of agent for the plaintiff. The sense of the letters is not that they are appeals for reappraisement to a judge of this court under section 501 of the Tariff Act of 1930, as amended (19 U.S.C.A., section 1501), but rather requests for administrative relief under section 520(c) (1) of the Tariff Act of 1930 (19 U.S.C.A., section 1520).

The record establishes that the person who wrote…